Right to be heard
Also called: pre-decision letter
The principle that customs must tell a person the grounds on which it intends to take an adverse decision, such as a duty demand or refusal of an authorisation, and give them time to respond before the decision is taken. Exceptions exist, for example for some decisions on safety or urgent measures.
In practice
Replying to a pre-decision letter with evidence is often the cheapest stage at which to win a dispute.
EU
UKRelated terms
- Customs appeal
- The right to challenge a customs decision, first through an administrative review by customs and then before a court or tribunal. In Türkiye…
- Customs authorisation
- A decision by customs, usually on application, that allows a person to use a simplification, special procedure, guarantee arrangement or other…
- Union Customs Code
- The framework regulation for EU customs law, applicable since 1 May 2016, setting rules on customs debt, valuation, origin, procedures and electronic…