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Reviews and Appeals Against Discretionary Customs Guarantees

This tax information and impact note is about review and appeal rights for HMRC decisions to require certain customs guarantees.

Last fetched 04 May 2026 · gov.uk

Documents

Customs – reviews and appeals against discretionary guarantees

At a glance

TypePolicy paper

First published15 Mar 2023

Last updated15 Mar 2023

Organisations

HM Revenue & Customs

Topics

MoneyGet goods through customsImporting

Source

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