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.
- 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