The procedures on customs and excise appeals are largely the same as those relating to VAT appeals. An appeal must be made within the time limit; there is no fee to bring an appeal to the First-tier Tax Tribunal or to the Upper Tribunal. An appeal is lodged online (https://www.gov.uk/tax-tribunal/appeal-to-tribunal) although a paper form may be completed by downloading the notice of appeal form (T240) from the above website. Upon receipt of a notice of appeal the First-tier
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