SPE05040 - Authorising a Special Procedure: negative decision – process for rejecting an authorisation

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 <h2>Right to be Heard (RTBH) letter</h2><p>For all adverse decisions (including the refusal to issue an authorisation) a Right to be Heard (RTBH) period is required to be granter prior to the issue of the adverse decision.</p><p>Before issuing an adverse decision the following RTBH letter should be issued: RTbH Authorisation template letters can be found in SEES</p><p>Where the original decision is unchanged following RTBH, an adverse decision letter must be issued.</p><p>The adverse decision letter must include the right to review and appeal: RTbH Authorisation template letters can be found in SEES</p><p>Example of decision letter including review and appeal text: authorisation rejected template letters can be found in SEES</p><div><p>Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.</p> </div>