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

The appeal is a two-stage process:

  • Stage 1 – If traders are not happy with a decision by Revenue traders can lodge an appeal with the Customs Appeal Unit. Traders should lodge trader’s appeal through the deciding officer who made the initial decision.
  • Stage 2 – If traders are not happy with the outcome from the Customs Appeal Unit, traders can appeal to the Tax Appeals Commission (TAC). This is an independent body to Revenue.

First stage appeal

When sending in trader’s first stage appeal traders should:

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

The officer who was involved in the original decision will acknowledge trader’s appeal but will not determine it.

During the first stage the issue will be re-examined by a Revenue official (Designated Appeals Officer, DAO) who was not involved in the original decision. At this stage traders may be asked to provide more information.

The DAO will notify traders when trader’s case has been received for review and will issue a determination within 30 days. If a longer period is needed to review trader’s case, the DAO will notify traders of the extension period.

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

Traders should note that the lodging of an appeal does not suspend the collection of customs debt.

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.

Traders must send trader’s appeal within 30 days after the date of notification of the first stage. Traders must do this by completing and submitting a notice of appeal form to the TAC.

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

When trader’s appeal has been accepted, traders 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, traders can insist on a hearing if traders wish. Traders will then be notified of the TAC decision.

The Finance (Tax Appeals) Act 2015 set up an appeal process whereby any disputes with Revenue tax options held avail of an appeals process.


First stage notice of appeal:

  • Submitted to a Designated Appeals Officer (DAO) in Revenue after initial Revenue decision
  • If unhappy with decision from DAO, appellant has 30 days to submit an appeal to the Tax Appeals Commission (TAC)

Second stage notice of appeal:

  • TAC is an independent, appellate body separate from Revenue who has the sole responsibility for dealing in appeals against decisions and assessments that are made by Revenue
  • Notice of appeal is submitted by way of an application form
  • Revenue will receive a copy of the notice of appeal once submitted and have 30 days to communicate any objections to acceptance of the appeal to TAC in writing
  • The Appellant will then have 14 days to respond in writing
  • TAC will then decide whether to accept the second stage appeal or not
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