Except when a customs authority acts as a judicial authority, Article 22(4), (5), (6) and (7), Article 23(3) and Articles 26, 27 and 28 shall also apply to decisions taken by the customs authorities without prior application by the person concerned.
Seachas i gcás ina ngníomhóidh údarás custaim mar údarás breithiúnach, beidh feidhm freisin ag Airteagal 22(4), (5), (6) agus (7), Airteagal 23(3) agus Airteagal 26, Airteagal 27 agus Airteagal 28 maidir le cinntí a dhéanfaidh na húdaráis chustaim gan iarratas roimh ré ón duine lena mbaineann.