2.

The right of appeal may be exercised in at least two steps: initially, before the customs authorities or a judicial authority or other body designated for that purpose by the Member States; subsequently, before a higher independent body, which may be a judicial authority or an equivalent specialised body, according to the provisions in force in the Member States.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.