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Options for review

Some Customs' decisions and assessments may be reviewed or appealed.

If you are unhappy with some Customs’ decisions or assessments, you have two options.

You can, within 20 working days of the date of the decision or assessment, either:

  • Apply to Customs for an administrative review. This is an internal review which is free of charge.
    Note: An administrative review decision may be appealed to the Customs Appeal Authority (CAA). 
  • Appeal to the Customs Appeal Authority (CAA).  

Alternatively, within the 20 working days, you can request an extension of time to either apply for a review or lodge an appeal.