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HMRC internal manual

Customs Special Procedures Manual

Reviews and appeals: contents of decision letters

If you issue a written decision relating to a special procedure you must inform the customer of their options if they disagree with your decision.

The following paragraph should be included in all decision letters/ notifications that relate to relief under special procedure.

If you do not agree with this decision there are three options available:

(a) Receiving an adverse Customs decision from HMRC - Right to be Heard period

*When you receive an adverse customs decision from HMRC you will first be issued with a Pre-Notification Communication explaining the reasons why the adverse decision has been made. This pre-notification is called your ‘Right to be Heard’ and once issued, you will have a period of 30 calendar days in which you may make further representations or provide further information to HMRC concerning the decision. *

(b) Within 30 days of the date of the decision you can either:

*(i) Request a review of the decision by someone not involved in making the disputed decision. Your request must be in writing and should set out the reasons why you do not agree with the decision. *

Please write to: Customs and International Review and Appeals Team

7th Floor South West
Alexander House
21 Victoria Avenue
Southend on Sea
SS99 1AA, or

(ii) Appeal direct to the Tribunal who are independent of HMRC.

If you opt to have your case reviewed you will still be able to appeal to the Tribunal if you disagree with the outcome.

Further information relating to reviews and appeals is contained in leaflet ‘HMRC1 HM Revenue & Customs decisions - what to do if you disagree’ which can be obtained from our website or by phoning 0300 200 3700.’