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HMRC internal manual

Customs Special Procedures Manual

Reviews and appeals: responsibility for Formal Departmental Reviews

The Customs Directorate, National Reviews and Appeals Team (NRA) in Southend are responsible for conducting all requests for special procedures Formal Departmental Reviews. They may uphold, vary or overturn a decision you have made.

Contact details:

7th Floor South West
Alexander House
21 Victoria Avenue
SS99 1AA