The Customs Reviews and Appeals (Binding Tariff Information) Regulations 1995
These Regulations, which come into force on 1 October 1995, supplement section 14 of the Finance Act 1994, which provides for reviews and appeals to the VAT and Duties Tribunals with respect to certain decisions made by the Commissioners of Customs and Excise. Under section 14, the Commissioners' determination of the tariff classification of goods is only subject to review and appeal if that determination founds a decision as to a charge, rate or amount of duty. These Regulations additionally provide that certain decisions made under Community legislation relating to the issue of binding tariff information are subject to review and appeal.