Customs appeals


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

If your appeal relates to:

  • Items or goods purchased online for personal use, you can find further information in Buying goods online for personal use. Revenue cannot intervene in disputes between the carrier and the consumer, regarding charges levied by the carrier for the delivery of goods. You should direct your queries about these charges to the carrier.
  • Vehicle Registration Tax (VRT), you can find further information about VRT appeals in Vehicle Registration Tax VRT Appeals

Your right to appeal may be exercised in two stages:

First stage appeal

If you are not happy with a decision by Revenue, you can lodge an appeal as follows:

  • You must lodge your appeal through the deciding officer who made the initial decision within 30 days of receiving that decision.
  • Your appeal will be determined by a Designated Appeals Officer (DAO) in Revenue.

Revenue does not decide on taxes or duties imposed as a result of the lodgement of an import declaration. You should direct your queries to your declarant in the first instance. A declarant is the person who lodged the import declaration on your behalf. 

Second stage appeal

If the DAO upholds the original decision, you can appeal the decision to the Tax Appeals Commission (TAC). This is an independent body to Revenue and your appeal must be lodged within 30 days of the DAO decision.

A second stage appeal cannot be initiated until the first stage appeal process has been completed.  


If you lodge an appeal, Revenue will not suspend the collection of the disputed amount. For example, if you are paying by instalments, you should continue to make your instalment payments while the appeal process is ongoing. However, the disputed amount does not have to be paid in part or in full within the 30 day time limit for submitting your appeal.

Next: First stage appeal