Customs appeals

How to make an appeal

Before entering the appeals process you or your agent should submit a formal request to appeal a decision to the deciding officer. You should submit any supporting documentation you have with this.

The deciding officer will write to you (the appellant) outlining Revenue’s decision and the reasons for it. If you are not happy with this decision you can advise the deciding officer that you wish to lodge an appeal against the decision.

You must submit your request to appeal within 30 days of the date of the event giving rise to your request.

Next: First stage appeal