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.
- 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.