Customs appeals

  1. Overview
  2. First stage appeal
  3. 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 adjudicates, hears and determines, all second stage appeals against decisions of the Designated Appeals Officers (DAO) of the Revenue Commissioners.

You must submit a copy of the DAO decision from the first stage of the process. Otherwise, the TAC will not accept your second stage appeal.

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.

When your appeal has been accepted, the TAC may ask you to provide further information and supporting documentation. Where both parties agree, the TAC can make determinations based on written submissions (rather than a full hearing). However, you can insist on a full hearing if you wish.

You will receive a detailed written explanation of the TAC decision in all cases.

Settlement of appeal by agreement with Revenue

After you submit an appeal, the TAC may ask if you could settle your appeal by agreement with Revenue. If you believe such agreement can be reached, you should continue to discuss the disputed matter with Revenue.

The TAC will keep your appeal open for the duration of the discussions with Revenue. The TAC may proceed if it believes the appeal is unlikely to be settled by agreement or within a reasonable time period.

Further information 

You will find further information about TAC appeals in appeals.

If you require further information on the appeal process, please email