• The  Department of Parks is advising that the Lifeguard Service will temporarily cease operations at Horseshoe Bay beach from Friday, 19 October through Monday, 22 October.  Lifeguard services will resume with normal operating hours, 10 am – 6 pm,  on Tuesday, 23 October.

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, 40 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.