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HMRC internal manual

Customs Special Procedures Manual

Authorising a Special Procedure: negative decision – process for rejecting an authorisation

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.

An explanation of RTBH and its legal basis can be found in RTBH legal basis/CAA02100.

Before issuing an adverse decision the following RTBH letter should be issued:

RTBH letter template/CAA11050

Decision letter

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.

The adverse decision letter must include the right to review and appeal (see template for Adverse decision notification and review and appeal/CAA02120).

Example of decision letter including review and appeal text:

Decision letter - rejecting an authorisation/CAA11060