Appeal procedure relating to Customs Matters - C&E 5

Who can appeal?

Any person shall have the right to appeal against any decision taken by the Revenue Commissioners or an officer of the Revenue Commissioners relating to the application of the customs legislation which concerns him or her directly or individually.

Any person who has applied to the Revenue Commissioners for a decision and has not obtained a decision on that application within the time-limits referred to in Article 22(3) of the Union Customs Code shall also be entitled to exercise the right of appeal. The Union Customs Code (Regulation EU no. 952/2013) External linkcontains the legislation in question.

What customs matters are involved?

Examples of such decisions are:

  • Rulings in relation to binding tariff information (BTI)
  • Rulings in relation to a customs duty paid or payable
  • Refusal of relief or exemption from or repayment or remission of customs duty
  • The amount of customs duty in question
  • Customs approval or non-approval of particular treatment or use of goods (e.g. the placing of goods under a customs procedure such as their release for free circulation).

Any other matter arising from the implementation of EU customs rules may also be appealed.

Cases involving criminal proceedings or the seizure of goods cannot be processed under this procedure.

How do I make an appeal?

You should set out, in writing, the basis of the appeal and forward it, together with any relevant documentation (or copies), to the person from whom you received the written decision which you are appealing. The appeal will be acknowledged by, but will not be determined by, that officer. You should note that, except in exceptional circumstances, you must make your appeal within 30 days of the date of the event giving rise to the appeal. You should also note that where the decision being appealed involves the payment of customs duty under Article 45 of the UCC, the lodging of an appeal does not suspend collection of customs debt and the collection procedure must be continued pending determination of the appeal.

How will the appeal process work?

On receipt of your appeal it will be processed by an officer nominated by the Revenue Commissioners for that purpose (Designated Appeals Officer (DAO). The officer will be a person with no previous involvement in the matter who may request you to provide additional information or other assistance.

You will be advised, in writing, of the outcome of your appeal within 30 days from the date of lodgement. The reasons for the Revenue Commissioners’ determination of your appeal will be given. Certain appeals, e.g. for repayment of customs duty, may need to be referred to the EU Commission in accordance with the provisions of the Union Customs Code. Such cases will be determined by the EU Commission and not by the Revenue Commissioners. You will be advised of any such referral and, in due course, of its outcome.

Further information can be obtained from Revenue Customs Appeals, CACD, Treasury Buildings, Dublin Castle, Dublin 2 or e-mail:

Can the Revenue Commissioners’ determination be appealed?

There is provision for appealing the Revenue Commissioners’ determination by applying to have your case heard by the Tax Appeal Commission (TAC).

To make an appeal, you must complete the Notice of Appeal form which is available on Guidance notes are also available on this website to help you complete the form. The form may be sent to the TAC by either email or post.

Generally speaking, you, or an agent acting on your behalf, will have 30 days from the date of notification of the DAOs decision to submit an appeal. However, in certain limited circumstances, it may be possible to have a late appeal accepted. These circumstances are set out in the Rules of Procedure as shown on

You should send the Notice of Appeal directly to the Tax Appeal Commission (TAC) and not to the Revenue Commissioners. If you wish, you may be represented at the hearing by your agent, accountant, barrister, solicitor, or some other person permitted by the Appeal Commissioners.

Before the hearing takes place, written submission may be made direct to the Tax Appeal Commission (TAC). Equally, the Tax Appeal Commission (TAC) may request further information on the case from you.

What happens at the hearing?

At the hearing, both sides present their case and may be subjected to questioning by the Appeal Commissioners.

What happens after the hearing?

When the appeal has been fully heard the Appeal Commissioners’ formal determination may be given at the hearing or reserved and later advised to you in writing. This determination is final, unless a case is required to be stated for the opinion of the High Court.

Note: Excise appeals are covered in Information Leaflet - c&e 6.

November 2016

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