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HMRC internal manual

Customs Authorisation and Approval

HM Revenue & Customs
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Authorising Customs Authorisations and Approvals: Right To Be Heard: Standard letter for authorisations and approvals

Article 22(6) of the Code requires economic operators to be given the opportunity to express their views prior to the customs authorities taking an adverse decision in relation to an application for authorisation or approval.  This is known as the Right To Be Heard (RTBH) period

Please see section CAA02100 and CAA02120 for more information on the Right To Be Heard in relations to authorisations and approval decision.

Prior to issuing the applicant with a rejection letter (as per the standard template in section CAA11060), the Customs authorities must communicate the right to be heard to applicants.  
The follow template letter should be used to inform the applicant of their Right To Be Heard


Dear «Sir/ Madam/ Name»


I am writing to inform you that I am minded to issue a decision rejecting your application for «type of application» received on «date of receipt» as the required criteria and conditions for «authorisation/ approval» are not fulfilled.  Prior to making my decision I am writing to inform you of your Right To Be Heard, under the terms of article 22 (6) of the Code prior to my rejection of your application.

I have examined « these documents/ this information» in the process of evaluation the «application/ request»:

·        List the information or paperwork examined on which the intended decision will be based.

·        If this information includes sensitive information regarding ongoing criminal investigations which could prejudice the proceedings, please refer to relevant policy team for guidance before disclosing these details.

If you wish to examine this information/ paperwork please notify me so that access can be arranged.

Following my examination of the above information I am intending to make my decision to reject your *«application/ request» *for the following reasons:

·        Set out reasons for rejection

·        These reasons should detail:

·        each failed criteria (including legal references)

·        the reasons for failing each criteria

·        Where appropriate should include the types of remedial action necessary in order to be eligible in the future

If you have any further evidence or arguments that could change this decision then please send them to me within 30 days of the date of this letter.  If I have not heard from you in that time I will conclude that you have no additional information for me to consider and I will issue my decision accordingly.  The decision letter will include details of your rights under the Review and Appeals procedure.

Yours sincerely/ faithfully,


HM Revenue and Customs