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HMRC internal manual

Customs Special Procedures Manual

Roles and responsibilities: Customs Directorate, National Review and Appeals (NRA) team

The Customs Directorate, National Review and Appeals (NRA) team is responsible for reviewing customs and international trade decisions made by HMRC colleagues and will provide an independent and objective review of any decision issued. They may have to uphold, vary or overturn those decisions.

If a matter is appealed, the NRA becomes a client of the Solicitor’s office.

The CRA is responsible for all aspects of the formal departmental review stage, including:

  • checking that the request is valid
  • undertaking the review itself
  • obtaining advice from others as necessary
  • ensuring time limits are observed
  • documenting the review decision
  • providing feedback to interested parties
  • preparing case papers for the Solicitor’s Office for cases which go forward to appeal to a Tribunal.

Customs Directorate Special Procedures (CDSP) policy team must be notified of all cases proceeding to Tribunal.

For further information on review and appeals processes and consultation with policy team see SPE11000.