SPE11020 - Reviews and appeals: legal basis

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HMRC has an established independent review and appeals procedure which is required under Taxation (Cross-border Trade) Act 2018, section 23. The Customs (Import Duty) (EU Exit) Regulations 2018, Part 9. The UK fulfils its responsibility to implement the review and appeals procedures under the Finance Act 1994, Sections 14-16.

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.