1.The customs authorities may make the communication referred to in the first subparagraph of Article 22(6) of the Code as part of the process of verification or control where they intend to take a decision on the basis of any of the following:
(a)the results of a verification following presentation of the goods;
(b)the results of a verification of the customs declaration as referred to in Article 191 of the Code;
(c)the results of post-release control as referred to in Article 48 of the Code, where the goods are still under customs supervision;
(d)the results of a verification of proof of the customs status of Union goods or, where applicable, the results of verification of the application for the registration of such proof or for the endorsement of such proof;
(e)the issuing of a proof of origin by the customs authorities;
(f)the results of control of goods for which no summary declaration, temporary storage declaration, re-export declaration or customs declaration was lodged.
2.Where a communication is made in accordance with paragraph 1 the person concerned may:
(a)immediately express his point of view by the same means as those used for the communication in accordance with Article 9 of Delegated Regulation (EU) 2015/2446; or
(b)demand a communication in accordance with Article 8 except in the cases referred to in paragraph 1(f).
The person concerned shall be informed by the customs authorities of those two options.
3.Where the customs authorities take a decision adversely affecting the person concerned, they shall record whether that person has expressed his point of view in accordance with paragraph 2(a).