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HMRC internal manual

Customs Authorisation and Approval

Authorising Customs Authorisations and Approvals: Rejecting an authorisation: Decision letters

Prior to issuing the adverse decision letter (template provided below), the applicant must be given the Right To Be Heard (RTBH).

A Right to be Heard letter must be issued in accordance with section CAA02100.

Where the original decision is unchanged following RTBH, an adverse decision letter must be issued, see section CAA02120 for details on making an adverse decision.

Where applications are being rejected on the grounds of eligibility or a failure to meet the criteria and conditions necessary for authorisation or approval, the process in sections CAA02100 and CAA02120 must be followed.

The standard letter should be issued using the following template:


Dear «Sir/ Madam/ Name»


I am writing to inform you I have reached a decision on the «application/ request» submitted by your company for «type of application» *on *«date of receipt».  In accordance with article 22(7) of the Union Customs Code (EU Reg. No. 952/13) you have the right to request a review of this decision or appeal against this Decision.

The basis for reaching this decision is set out below:

·        Set out reasons for rejection

·        These reasons should detail:

o   each failed criteria (including legal references)

o   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 want a review you should write to me at the address above within 30 days of the date of this letter, giving your reasons why you do not agree with my decision

You may also appeal direct to the Tribunal who are independent of HMRC.


Yours sincerely/ faithfully,



HM Revenue and Customs