Customs Act 2015 section 44

Definitions

Section 44 defines three key terms used throughout Part 7 of the Customs Act 2015, which deals with the customs appeals process.

• An "Appeal Commissioner" is defined by reference to the Finance (Tax Appeals) Act 2015 and refers to the independent person who hears tax and customs appeals.
• An "appellant" is any person who lodges an appeal, whether to the Revenue Commissioners directly or to the Appeal Commissioners.
• A "decision" covers any official act by Revenue that has legal effect on identifiable persons under the Customs Acts, including rulings and binding information.
• Importantly, a determination made by the Revenue Commissioners on an internal appeal under section 46 is explicitly excluded from the definition of "decision."