Administrative Appeals
Route to challenge a valuation, classification or penalty decision before an independent administrative committee.
- Who it is for
- Declarants affected by a customs decision
- Channel
- Counter
- Processing time
- 30 days from a complete submission
About this service
Any declarant affected by a customs decision may ask for it to be reviewed. The appeal is heard by an administrative committee that is independent of the office that issued the decision, and the outcome is notified in writing with reasons.
An appeal must be lodged within the period stated on the contested decision. Lodging an appeal does not by itself suspend payment; goods can normally be released against a guarantee while the appeal is pending.
Who is eligible
- The declarant named on the contested decision
- A representative holding a written proxy
Conditions to meet
- Lodge within the appeal period stated on the decision
- State the grounds of appeal in writing
- Provide a guarantee where release is requested pending the outcome
Documents to provide
Bring originals where a certified copy is to be issued.
- Appeal form
- Copy of the contested decision
- Supporting evidence such as contracts, price lists or technical reports
- Proxy where an agent lodges the appeal
Step-by-step procedures
Related services and procedures
- Services — Clearance
Customs Clearance
Declaration lodgement, inspection, assessment and release of imported and exported consignments at all customs offices.
Read - Services — Certainty & rulings
Advance Rulings
Binding decision on tariff classification, origin or valuation method issued before goods are imported.
Read - Procedures — Compliance
Lodging an administrative appeal
Challenging a valuation, classification or penalty decision before the administrative committee.
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