Restoration decisions: Arranging for a review: Reviews of decisions linked to restoration decisions
Where a customer disagrees with an HMRC decision and
- there are one or more linked cases, see ARTG6600 where the facts are the same, and
- one of the decisions if a restoration decision, and
- a review has been requested for the restoration decision, and
- the customer is disputing one or more of the ‘linked’ aspects.the review procedures for restoration decisions must be followed for all the disputed linked decisions, and a review must be carried out before the customer can appeal against the decision to the tribunal.
ExampleAn HMRC officer disagrees with the Commodity Code used by a customer. As a result they decide that the goods are imported under cover of the wrong import licence. The goods are seized and may only be restored for a fee, plus payment of the additional duty and VAT.
The importer disagrees with the officer that the import code is wrong and therefore they did not have the correct licence. They may therefore want to
- appeal against the seizure, which will mean that HMRC will have to begin condemnation proceedings in the Magistrates’ Court
- require a review to challenge the restoration conditions, and
- appeal to the tribunal about the tariff heading ruling and the additional duty payment.The seizure decision is not be subject to review, and will continue to be challenged via the Magistrate’s Court and not the tribunal.
If the customer required a review of the restoration decision and also wanted to challenge the tariff heading HMRC applied, they must do so under the review provisions for the restoration decision and it follows that any appeal may only be made against HMRC’s review decision and not against the initial decision being challenged.