Part 3

Taxes and duties on importation and exportation: penalties

Appeals and reviews

Bringing of appeals
33F
1
An appeal under section 33 is to be made to the appeal tribunal before—
a
the end of the period of 30 days beginning with the date of the document notifying the decision to which the appeal relates, or
b
if later, the end of the relevant period (within the meaning of section 33C).
2
But that is subject to subsections (3) to (5).
3
In a case where
HMRC
are required to undertake a review under
section 33B
—
a
an appeal may not be made until the conclusion date, and
b
any appeal is to be made within the period of 30 days beginning with the conclusion date.
4
In a case where
HMRC
are requested to undertake a review in accordance with section 33D—
a
an appeal may not be made to an appeal tribunal—
i
unless
HMRC
have notified P as to whether or not a review will be undertaken, and
ii
if
HMRC
have notified P that a review will be undertaken, until the conclusion date;
b
any appeal where paragraph (a)(ii) applies is to be made within the period of 30 days beginning with the conclusion date;
c
if
HMRC
have notified P that a review will not be undertaken, an appeal may be made only if the appeal tribunal gives permission to do so.
5
In a case where section 33E(8) applies, an appeal may be made at any time from the end of the period specified in section 33E(6) to the date 30 days after the conclusion date.
6
An appeal may be made after the end of the period specified in subsection (1), (3)(b), (4)(b) or (5) if an appeal tribunal gives permission to do so.
7
In this section “conclusion date” means the date of the document notifying the conclusions of the review.
S. 33 crossheading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 362 (with Sch. 3 paras. 2-4)
Ss. 33A-33F inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 364 (with Sch. 3 paras. 2-4)
Words in s. 33F(3) substituted (1.6.2014) by The Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order 2014 (S.I. 2014/1264), arts. 1(2), 8(2)
S. 33F(4) substituted (1.6.2014) by The Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order 2014 (S.I. 2014/1264), arts. 1(2), 8(3) (with art. 1(3))
Ss. 29-41 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 102(2)
Pt. 3 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(7) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9); S.I. 2020/1642 reg. 9)
Pt. 3 continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch.