Commentary

V17.193 Procedures on an appeal

Part V17 Customs duties

V17.193 Procedures on an appeal

V17.193 Procedures on an appeal

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.

The procedures on customs and excise appeals are largely the same as those relating to VAT appeals. An appeal must be made within the time limit; there is no fee to bring an appeal to the First-tier Tax Tribunal or to the Upper Tribunal. An appeal is lodged

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