Customs Act 2015 section 45

Appeal to Commissioners

Section 45 sets out who may appeal to the Revenue Commissioners in relation to customs duty matters, the circumstances in which an appeal may be made, and the procedural requirements for lodging such an appeal.

• Any person liable to pay import or export duty, or bound by a written customs decision, may appeal to the Commissioners against the liability, the decision, the duty amount, or the implementation of that decision.
• Any person whose claim for a refund or waiver of duty has been refused, or who has received only a partial refund or waiver, may appeal that outcome to the Commissioners.
• Where a person has requested a customs decision from the Commissioners and no ruling has been provided within the required timeframe, that person may also appeal.
• All appeals must be made in writing, must set out the detailed grounds for the appeal, and must be lodged within 30 days of the relevant event — though the Commissioners have discretion to extend this deadline.