Appeal a Customs decision

If you do not agree with a written decision issued by the Customs Department, you can request a review of the decision by writing to the Collector of Customs. 
There are two stages of appeal:

  • First stage: Customs Department reviews the decision in question;
  • Second stage - Appeal to the Tax Appeal Tribunal, administered by the Ministry of Finance

Reviewable decisions fall into three categories:

  • Decisions about duty;
  • Decisions regarding civil penalties;
  • Ancillary matters (decisions involving the exercise of discretion).

Matters not listed in Revenue Act 1998 Section 122(1) cannot be appealed. 
Examples include:

  • Administrative decisions
  • Irreversible decisions
  • Security amounts
  • Customs fees and surcharges
  • Hypothetical matters

What should my request for review contain?

Your request should contain the following:

  • copy of the written decision to be reviewed;
  • completed Review Notice;
  • cover letter containing your grounds on which the review is being requested;
  • any additional information or evidence to support your case;

The same documents are required when appealing to the Tax Appeal Tribunal.

Where can I file my appeal?

Your written request for review must be delivered to the Collector of Customs at the Head Office, 131 Front Street, Hamilton.


You do not have to pay a fee when requesting a departmental review.
The fee for appealing to the Tax Appeal Tribunal is $167.
You can pay your fee using one of three customs payment options  

How long do I have to file an appeal with Customs?

You must request a review or lodge an appeal within 30 days of receiving the written decision.