SPE05040 - Authorising a Special Procedure: negative decision – process for rejecting an authorisation
This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) and Customs Technical Handbooks (GOV.UK). If you have feedback about this manual being archived, email hmrcmanualsteam@hmrc.gov.uk.
Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.
Right to be Heard (RTBH) letter
For all adverse decisions (including the refusal to issue an authorisation) a Right to be Heard (RTBH) period is required to be granter prior to the issue of the adverse decision.
Before issuing an adverse decision the following RTBH letter should be issued: RTbH Authorisation template letters can be found in SEES
Where the original decision is unchanged following RTBH, an adverse decision letter must be issued.
The adverse decision letter must include the right to review and appeal: RTbH Authorisation template letters can be found in SEES
Example of decision letter including review and appeal text: authorisation rejected template letters can be found in SEES
Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.