Policy paper
The Customs (Amendment) (EU Exit) Regulations 2022
This tax information and impact note is about the appropriate rights of review and appeal for traders. It also clarifies relevant legislation.
Documents
Details
This measure enables a trader to request a review, or appeal against, a decision by HMRC to require a financial security as a condition of releasing imported goods from customs control.
Updates to this page
Published 8 March 2022