How to challenge an HMRC import duty decision
Identify the decision and deadline, explain the disputed classification or valuation with shipment evidence, then accept HMRC's review offer or appeal to the tax tribunal. Check payment requirements separately and preserve your appeal deadline. Factory records can be gathered by Cambridge China Bridge.
Identify the letter and protect the deadline
Check whether the letter gives an intended decision or a final decision. For an intended customs debt decision, HMRC gives you 30 days from the letter's issue date to provide information under your right to be heard. Use that opportunity to correct factual errors with documents.
For the final decision, read the review offer and appeal instructions immediately. You have 30 days from the offer date to accept a review or appeal to the tax tribunal. Record the deadline, affected declarations and disputed amount. Keep the letter and proof of submission together.
Build evidence around the disputed point
For classification, compare HMRC's proposed code with your code and explain the difference using the goods as imported. Attach specifications, material evidence, photographs, drawings and relevant tariff wording. Link each document to the affected shipment. Our guide to finding your commodity code covers the underlying classification checks.
For valuation, reconcile the declared value with invoices, payment records, freight, insurance, tooling and any disputed adjustments. Show HMRC's calculation beside yours and identify the document supporting each difference. Use what goes into customs value for the valuation basics. If additional duty concerns a trade remedy, use checking trade-remedy duties to organise scope, producer and invoice evidence.
Request a review with a clear case
Follow the decision letter's instructions to accept the review offer. In your submission, state the business name, decision reference, affected declarations, what you dispute and the outcome you seek. Attach an indexed evidence pack and explain how each document supports your position. Flag missing factory records rather than presenting assumptions as facts.
If you disagree with the review outcome, you can appeal to the tax tribunal, usually within 30 days of the date on the review result letter. Put that deadline in your diary as soon as the result arrives. Ask a customs adviser to assess unresolved tariff or valuation arguments before deciding how to proceed.
Check payment separately from the challenge
During an HMRC review of an indirect tax decision, HMRC will not collect the disputed tax until the review finishes. At tribunal stage, you will usually need to pay the tax before the tribunal hears the appeal. Ask HMRC to confirm the collection position for your assessment in writing.
If payment would cause financial difficulty, you can ask HMRC to delay collection through a hardship application. Support it with cash-flow records and an explanation of the difficulty. Do not wait for payment postponement to be agreed before lodging your appeal; tell the tribunal about the request. Disputed tax can attract interest until paid.
Lodge the appeal and prepare for the next steps
You can appeal online or by post. Prepare a copy of the original decision and any review conclusion, a concise explanation of your grounds, and the outcome you seek. Preserve the submission acknowledgement. Keep the classification or valuation argument tied to the actual imports rather than a later product specification.
The tribunal will write explaining what happens next and may request further documents. Follow the instructions in its letters and track every deadline. Prepare a chronology and an indexed file linking each argument to evidence. Cambridge China Bridge's staff in China can help obtain factory records and reconcile them with shipment documents.
Frequently asked questions
How long do I have to challenge additional import duty?
You have 30 days from the review offer date to accept a review or appeal. After a review, a tribunal appeal is usually due within 30 days of the date on the result letter. Check the instructions in your letter.
What evidence helps challenge a commodity code?
Use specifications, material evidence, photographs and drawings tied to the imported goods. Explain why your proposed tariff wording fits and where HMRC's reasoning differs.
Do I have to pay the duty while I appeal?
HMRC does not collect disputed indirect tax during its review. Tribunal hearings usually require payment first. If payment causes financial difficulty, ask HMRC about a hardship application without delaying your appeal.
Can Cambridge China Bridge handle the evidence?
Our staff in China can help collect factory specifications, production records and shipment documents. Ask a customs adviser to assess the legal argument and any tribunal representation you need.