Commentary

V17.187 Decisions subject to review and HMRC's duty to notify

Part V17 Customs duties

V17.187 Decisions subject to review and HMRC's duty to notify

V17.187 Decisions subject to review and HMRC's duty to notify

Brexit note: This paragraph is under review and is subject to further updates. The information provided in this section is presented as it stood prior to the UK leaving the EU unless otherwise indicated. Updates are dependent on any legislation that is introduced by the UK Government.

Reviews can be sought of most decisions relating to the amount of customs duties1 or excise duty assessments2. Reviews can be also sought against refusals to refund excise duty3 and assessments of civil penalties4 and various other decisions including many decisions by the

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