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HMRC internal manual

Customs Special Procedures Manual

Reviews and appeals: consultation with policy team

The NRA team will consult with CDSP policy team where necessary but particularly on cases that involve interpretation or challenges to existing procedures or legislation.

Examples of when the Special Procedures Policy team will be consulted by NRA are:

  • cases regarded as sensitive including where:

    • the dispute may have national or international implications
    • the case involves prominent public figures
    • it is likely to result in considerable media interest
    • it concerns decisions where there has been involvement with other Government Departments or agencies.

Also cases where:

  • large amounts of revenue are at stake
  • there is no established precedent
  • there is an opportunity for law to be clarified
  • it is alleged that UK requirements or procedures conflict with EU legislation
  • the basic concepts of the customs procedure or law are under attack
  • new legislation is being tested for the first time
  • the disputed decision was based on CDSP policy team advice
  • a point of law or interpretation is at issue.

The purpose of this consultation is to inform the evaluation process of UK customs requirements and procedures, and to ensure consistent and equal application of what can be very complex EU legislation and also to provide NRA assurance that decisions stand up to ‘expert’ scrutiny.

These types of cases are also helpful in highlighting areas of guidance that need clarification or amendment or where current legislation may not be meeting the needs of EU traders and allow policy team to propose amendments.