Customs authorisations

Right to be heard (RTBH)

Information on right to be heard.

When HMRC notify an applicant of an intended decision, they have 30 Calendar days to send HMRC any information they think might change our decision. This is called the right to be heard period (RTBH). The 30-day period starts from the date recorded on the communication. RTBH does not apply to excise authorisations and guidance should be sought from relevant excise guidance or team for details on the process when an application is refused.

HMRC responsibilities

HMRC will consider any information the applicant provides in their right to be heard before making a final decision.

Applicants’ responsibilities

If the applicant does not exercise their right to be heard within the 30-day period the intended decision will be implemented.