Customs appeals

Second stage appeal

The Tax Appeals Commission (TAC) is made up of Appeal Commissioners who are completely independent of Revenue. The TAC has sole responsibility for accepting and refusing appeals. The TAC adjudicates, hears and determines appeals against decisions of the Revenue Commissioners concerning taxes and duties. 

You must send your appeal within 30 days after the date of notification of the first stage by completing and submitting a notice of appeal form to the TAC. This form is available on the TAC website. 

You must submit a copy of the decision from the first stage of the appeals process with your notice of appeal. You can contact the TAC by email at info@taxappeals.ie. 

When your appeal has been accepted, you may be asked to provide further information (a statement of case) and supporting documentation. If both parties agree, the Appeal Commissioners can make determinations based on written submissions (rather than a full hearing). However you can insist on a hearing if you wish. You will then be notified of the TAC decision. 

You will find further information in appeals.