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

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 Commissioners or officers under the Customs and Excise Management Act 19795, FA 19946 and the Acts relating to specific excise duties including air passenger duty8.

With effect from 23 December 2003 a new system of civil penalties for contravention of national customs laws came into force in the

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