SPE11060 - Reviews and appeals: tribunals

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The National Review and Appeals (NRA) team will inform the Customs Special Procedures policy team of all Tribunal cases involving a special procedure. This is to ensure that the legislation has been applied consistently. It also allows a contribution (where appropriate) to be made to the Statement of Case and/or Skeleton Arguments to ensure that the special procedure had been operated in accordance with the objectives/requirements of the procedure.

If a decision is the subject of an appeal, the NRA becomes a client of the HMRC Legal Group.

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.