Customs Act 2015 section 47

Appeal Commissioners

Section 47 provides a right of further appeal to the Appeal Commissioners where a person is dissatisfied with a determination made by the Revenue Commissioners on a customs appeal under section 46.

• A person unhappy with a Revenue Commissioners' determination under section 46 may appeal that determination to the Appeal Commissioners.
• The appeal must be lodged within 30 days of the date of the notice of the determination.
• The appeal must be made in writing, setting out detailed grounds for the appeal, and must follow the procedures set out in section 949I of the Taxes Consolidation Act 1997.
• Certain provisions of the Taxes Consolidation Act 1997 relating to appeals also apply to appeals made under this section.