SPE11040 - Reviews and appeals: responsibility for Formal Departmental Reviews
Traders should contact their respective Authorisation Office if they disagree with HMRC’s decision and want to request a review of the decision.
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.