Commentary

V17.188 Persons who may require a review of a decision

Part V17 Customs duties

V17.188 Persons who may require a review of a decision

V17.188 Persons who may require a review of a decision

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.

A review may be sought by any person who is1:

  1.  

    •     a person whose liability to pay any relevant duty2 or penalty is determined by, results from, or is or will be affected by the relevant decision

  2.  

    •     a person in relation to

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