TSAD25000 - Appeals: rights of appeal

Reviews and appeals for Customs matters are provided for in the Finance Act 1994, Section 14 - 19.

Most of the decisions that you make concerning temporary storage operators are appealable matters. There are some exceptions, the main ones being:

• Civil Penalties and
• Seized goods liable to forfeiture.

For more information on appeals see G5-8 and factsheet HMRC1.