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HMRC internal manual

Customs Freight Simplified Procedures

Rejection of a new application or suspension/revocation of an authorisation: right of appeal

The refusal to issue a CFSP authorisation, the suspension of an authorisation and/or the revoking of an authorisation are all appealable matters and officers must be prepared to defend their decisions to the trader and/or an appeals officer and/or a Tribunal.

Line management may therefore wish to consult the CFSP Policy team in Southend-on-Sea prior to making a final decision.