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HMRC internal manual

Customs Special Procedures Manual

Reviews and appeals: overview

This section provides background information on the Reviews and Appeals process within HMRC and the legislation on which the Review and Appeals procedure is based.

It also provides information on the text that should be included in all decision letters that you send in connection with a special procedure and the roles of the Customs Directorate, National Review and Appeals (NRA) team and Customs Directorate Special Procedures (CDSP) policy team in the review, appeal and tribunal processes.