In accordance with the Charter of Fundamental Rights of the European Union, it is necessary, in addition to the right of appeal against any decision taken by the customs authorities, to provide for the right of every person to be heard before any decision is taken which would adversely affect him or her.
De réir Chairt um Chearta Bunúsacha an Aontais Eorpaigh, is gá, de bhreis ar an gceart achomharc a dhéanamh i leith aon chinnidh a ghlacann na húdaráis chustaim, a fhoráil go mbeidh sé de cheart ag gach duine éisteacht a fháil sula ndéanfar aon chinneadh a dhéanfadh dochar dó nó di.