SPE05040 - Authorising a Special Procedure: negative decision – process for rejecting an authorisation
Right to be Heard (RTBH) letter
For all adverse decisions (including the refusal to issue an authorisation) a Right to be Heard (RTBH) period is required to be granter prior to the issue of the adverse decision.
An explanation of RTBH and its legal basis can be found in Right to be heard
Before issuing an adverse decision the following RTBH letter should be issued: RTbH Authorisation template letters can be found in SEES
Where the original decision is unchanged following RTBH, an adverse decision letter must be issued, see section CAA02120 for details on making an adverse decision.
The adverse decision letter must include the right to review and appeal: RTbH Authorisation template letters can be found in SEES
Example of decision letter including review and appeal text: authorisation rejected template letters can be found in SEES
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.