Customs appeals

First stage appeal

You should set out in writing, the basis of your appeal. Send your appeal to the person from whom you received the written decision that you are appealing. You should also send any relevant documents (or copies) in support of this. Your appeal will be acknowledged by, but will not be determined by, that officer.

The first stage involves a re-examination of the issue by a Revenue official who was not involved in the original decision (Designated Appeals Officer, DAO). At this stage you may be asked to provide more information.

The DAO will notify you when your case has been received for review and will issue a determination within 30 days.

If you are not satisfied with the DAO’s determination you can proceed to the second stage by having the case heard by the Tax Appeals Commission (TAC).

You should note that the lodging of an appeal does not suspend the collection of customs debt.

For more information on the first stage appeal process you can email customsappeals@revenue.ie.

Next: Second stage appeal