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Administrative reviews

Customs is introducing an internal review process so customers can more easily appeal duty assessment or penalty-related decisions.


What do you need to know?

  • The new process will be as efficient as possible to help keep costs down for customers, and reduce barriers and delays
  • The new process provides an alternative avenue of appeal for customers and is something that industry has been asking for
  • Customs staff not involved in the original decision will complete the review
  • The internal review process can be used for decisions about import duty and excise assessments or amendments, compensatory interest, late payment penalties and administrative penalties.The process is less formal than the Customs Appeal Authority (CAA) process. It is suitable for disputes about small amounts, or less complex disputes about larger amounts
  • Applications for an internal review need to be made within 20 working days of the decision in dispute. An extension of 20 working days can be requested, but needs to be made within the initial 20 days
  • Customs has 20 working days in which to reach a decision through the internal review process
  • The outcome of an administrative review may be appealed to the Customs Appeal Authority.

Who does this impact?

  • Importers
  • Exporters
  • Excise manufacturers
  • Brokers
  • Agents.

What is the impact?

  • Customers must lodge a review application, with the relevant information, within 20 working days of being notified of the original decision
  • An extension of 20 working days can be requested, but needs to be made within the initial 20 days

More information