58In addition, in so far as the applicants complain of not being heard specifically regarding the intention of the Commission to not take into account the payment of the customs duties, it is sufficient to note that the right to be heard extends to all the factual and legal material which forms the basis of the decision-making act, but not to the final position which the authority intends to adopt (see judgment of 14 July 2021, Interpipe Niko Tube and Interpipe Nizhnedneprovsky Tube Rolling Plant v Commission, T‑716/19, EU:T:2021:457, paragraph 211 and the case-law cited). Moreover, the Commission cannot be criticised for not hearing the applicants specifically regarding its intention not to take account of the payment of customs duties, even though such a payment had not even been made at the time when the applicants submitted their comments on the final disclosure and the additional final disclosure. As is apparent from the file, that payment was made on 27 February 2020, whereas the deadline for submitting comments on the final additional disclosure was set at 13 February 2020.