Customs appeals

  1. Overview
  2. First stage appeal
  3. Second stage appeal

First stage appeal

When sending in your first stage appeal, you should:

  • set out, in writing, the basis of your appeal
  • send your appeal to the person from whom you received the written decision that you are appealing
  • send any relevant documents (or copies) in support of your appeal. 

The Revenue official who was involved in the original decision will acknowledge your appeal, but will not determine it.

Your appeal will be determined by a Designated Appeals Officer (DAO). The DAO is a Revenue official who was not involved in the original decision.

The DAO will notify you in writing when your appeal has been received for review and may ask you to provide additional information. The DAO will issue a written determination within 30 days. If a longer period is needed to review your appeal, the DAO will notify you of the extension period.

If you are not happy with the DAO’s determination, you can proceed to the second stage. This involves having the case heard by the Tax Appeals Commission (TAC).

Next: Second stage appeal