Customs appeals


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

First stage appeal

When sending in your first stage appeal you should:

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

The officer who was involved in the original decision will acknowledge your 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 you may be asked to provide more information.

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

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

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

For more information on the first stage appeal process you can email

Next: Second stage appeal

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. You must do this by completing and submitting a notice of appeal form to the TAC.

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

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.

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