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HMRC internal manual

ATA/CPD Carnets Manual

Appeals procedure


ATA carnets do not attract the ‘right to reply’ because of the nature of the immediacy of the decision made. However a carnet holder does have the right an independent departmental review. After this or instead of the review they may appeal to an independent VAT and Duties Tribunal.

{#IDAGSP1F}Role of the Review Officer

The Review Officer is responsible for all aspects of the formal departmental review stage. During the review they may contact Customs policy, the National Carnet unit and any of the agencies at the Border.

{#IDAOSP1F}Role of Customs Policy

Customs Policy must be involved in a consultative capacity for all appeals relating to ATA carnets.

{#IDAWSP1F}Informing the trader of the decision

When accepting or rejecting applications or appeals, the trader must be left in no doubt as to how the decision was reached. The relevant extracts from the regulations must be quoted, together with clarification, as appropriate.

{#IDA4SP1F}Time limits

The following time limits apply:

  • the trader has 30 days from the date of the written notification of the decision by HM Revenue & Customs (HMRC) to ask for a formal departmental review
  • HMRC then have 45 days from receipt of the trader’s letter in which to carry out the review and notify the outcome unless both sides agree an extension
  • if, following the formal review the trader still wishes to pursue the matter, 30 days are allowed during which an appeal may be lodged with the tribunal.

For further information see, How to appeal against an HMRC decision? (HMRC website).