Policy paper

Reviews and Appeals Against Discretionary Customs Guarantees

This tax information and impact note is about review and appeal rights for HMRC decisions to require certain customs guarantees.

• From: HM Revenue & Customs
• Published: 15 March 2023

Documents

Customs – reviews and appeals against discretionary guarantees

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Details

This measure to enable traders to request a review of, or appeal against, a decision by HMRC to require a financial guarantee as a condition of releasing imported goods from customs control in circumstances where the amount of duty due is not clear when a customs declaration is accepted by HMRC. The legislation will also bring provisions relating to these guarantees within the framework of legislation covering other forms of customs guarantee.

Published 15 March 2023