Customs appeals


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

Your right to appeal may be exercised in two stages:

  • Stage 1 - If you are not happy with a decision by Revenue you can lodge an appeal as follows:
    • You must lodge your appeal through the deciding officer who made the initial decision within 30 days of receiving that decision.
    • Your appeal will be determined by a Designated Appeals Officer (DAO) in Revenue.
  • Stage 2 - If the DAO upholds the original decision, you can appeal this decision to the Tax Appeals Commission (TAC). This is an independent body to Revenue.


If you lodge an appeal, Revenue will not suspend the collection of the disputed amount. For example, if you are paying by instalments, you should continue to make your instalment payments while the appeal process is ongoing. However, the disputed amount does not have to be paid in part or in full within the 30-day time limit for submitting your appeal.

Next: First stage appeal