Customs appeals


You have the right to appeal against any decision taken by Revenue relating to the application of the customs legislation.

The appeal is a two stage process:

  • Stage 1 - If you are not happy with a decision by Revenue you can lodge an appeal with the Customs Appeal Unit. You should lodge your appeal through the deciding officer who made the initial decision within 30 days of receiving that decision.
  • Stage 2 - If you are not happy with the outcome from the Customs Appeal Unit, you can appeal to the Tax Appeals Commission (TAC). This is an independent body to Revenue.

Next: First stage appeal