[doc] Re: BTI Appeals

["colmnugent" <colm.nugent@xxxxxxxxxxxxxxxx>]

It is possible to appeal a BTI classification as follows:

The Finance Act 1994 contained the main legal provision for an 
independent appeals system for most C&E written decisions issued on 
or after 1 January 1995.

The system for resolving disputes about tariff classification 
decisions is a two stage process.

1.  The first stage is mandatory and involves a formal departmental 
review of the decision by Customs. 

**You have 45 days from the date of the issue of the BTI decision to 
request a review**.

A Reviewing Officer who has had no previous involvement in the 
original decision will be appointed to review the case. They will 
send you an acknowledgement letter giving you their contact details 
and setting out the deadline for their reply. Customs has 45 days 
from receipt of your request in which to carry out the review and 
notify you in writing of the outcome. The Reviewing Officer may need 
to contact you to ask for further information.

2.  The second stage gives you the option to take the matter further 
and appeal against the Reviewing Officer's decision to the VAT and 
Duties Tribunal. The Tribunal is independent of Customs. You have 30 
days from the date of the Reviewing Officer's letter to lodge your 
appeal with the Tribunal. You cannot appeal to Tribunal without 
first requesting a formal departmental review.

To request a Departmental review of a BTI decision write to:

Customs & International Trade Review & Appeals Team
3rd Floor North East
Alexander House
21 Victoria Avenue
Southend on Sea
Essex  SS99 1AA

Tel: 01702 366157
Fax: 01702 366488

All courtesy of the C&E website.

Regards

Colm 
DOC 411


Further information is contained in Notice 900 Excise and Customs 
Appeals.





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