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Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email [email protected] to let us know. Please check the other guidance available on GOV.UK from HMRC.

HMRC has an established independent review and appeals procedure which is required under Taxation (Cross-border Trade) Act 2018, section 23. »Ê¹ÚÌåÓýapp Customs (Import Duty) (EU Exit) Regulations 2018, Part 9. »Ê¹ÚÌåÓýapp 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.