Appeal or review procedures
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Australia |
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| Information on how to apply to the Administrative Appeals Tribunal for a review of an administrative decision made under Commonwealth law | ||
| Procedures for the review of valuation advice | ||
| Procedures for the internal review of tariff advice | ||
| Information on judicial review | ||
Austria |
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| § 42ff - § 47 of the Customs Legislation Implementing Law (Zollrechts- Durchführungsgesetz – ZollR-DG), Federal Law Gazette(Bundesgesetzblatt - BGBl) Nr. 659 of 1994 4 (amended consolidated version) ; Administration Court Procedural Act, Verwaltungs | ||
Belgium |
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| Book II, Title I, Chapter II, § III, of the Code of Criminal procedure | <p>French version</p> | |
| Book II, Title I, Chapter II, § III, of the Code of Criminal procedure | <p>Dutch version</p> | |
| Chapter XXIII of the General Law on Customs and Excise of 18 July 1977 | <p>Dutch version</p> | |
| Chapter XXIII of the General Law on Customs and Excise of 18 July 1977 | <p>French version</p> | |
| Book IV, Chapter XXIV of the Judicial Code | <p>Dutch version</p> | |
| Book IV, Chapter XXIV of the Judicial Code | <p>French version</p> | |
Bulgaria |
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| Article 220 of the Customs Act Administrative Procedure Code | ||
| Explanatory website | ||
Canada |
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| Canada Border Services Agency (CBSA) | Reviews/Appeals page | |
Croatia |
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| Article 59 of the Act Implementing Customs Legislation of the EU | ||
| Explanatory website | ||
Cyprus |
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| a) Article 112 of The Customs Law of 2004, Law No. 94 (I) of 2004 | ||
| b) Article 146 of the Constitution of the Republic of Cyprus | ||
Czech Republic |
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| Articles 108-124 of Act no 280/2009 Col., the Tax Procedure Code | ||
| Articles 81-93 of Act no 500/2004, Col., the Administrative Procedure Code | ||
| Articles 102-119 of Act no 150/2002 Col., the Judicial Procedure Code | ||
Denmark |
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| Skatteforvaltningsloven (Tax Administration Act) 635 of 13 May 2020 no. 1267 of 12 November 2015) | ||
| Explanatory website | ||
Estonia |
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| Paragraph 2 of Customs Act | ||
| Chapter 14 of Taxation Act | ||
Finland |
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| Chapter 13 of the Customs Act (304/2016) | ||
| Explanatory website | ||
France |
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| Right to be heard: Articles 67A to 67D of the French Customs Code | ||
| Administrative appeal: Article 410-1 of the Code des relations entre le public et l’administration (Public-Administration Relationships Code) | ||
| Appeal to court: Articles 352, 357 and 358 of French Customs Code | ||
| Article R.431-9 of the Administrative justice code | ||
Germany |
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| Section 355 ff. of the Fiscal Code; Section 40 ff. of the Code of Procedure for Fiscal Courts | <p>Act which regulates the organization and the government of the Fiscal Courts and the legal procedure.</p> | |
| Explanatory website | ||
Greece |
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| Article 170 par. 10 of Law No 5222/2025, "National Customs Code" - Official Government Gazette: Number 134 Α/28-07-2025. | ||
| Article 24 of the Code of Administrative Procedure – Law 2690/1999 - Official Government Gazette Number 45/A/1999 | ||
| Articles 63, 66 par. 2, 79 par. 5 of Code of Administrative Judicial Procedure – Law 2717/1999 /Official Government Gazette Number 97/A/1999 | ||
Hungary |
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| 93-106 paragraph of Act CLII of 2017 on the implementation of union customs law | ||
Iceland |
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| Customs page on procedures for appeal | ||
| Customs page on description on appeal or review | ||
Ireland |
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| Sections 44 -48 of the Customs Act 2015 | ||
| Explanatory website | ||
Italy |
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| DECRETO LEGISLATIVO 26 settembre 2024, n. 141 - Normattiva | ||
| Legge 31 agosto 2022 n. 130 "Disposizioni in materia di giustizia e di processo tributario" | ||
| D.Lgs 2/07/2010 n. 104 "Codice del Processo amministrativo" (Code of the Administrative Procedure) così come aggiornato: Legge 28/3/2022 n. 25; Legge 28 aprile 2022 n. 46 | ||
Japan |
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| Customs | <p>Protest Procedures against the Disposition of the Customs Authority</p> | |
| Other related border agencies | Administrative Appeal Act. Poisonous and Deleterious Substances Control Act Article 20 | |
Latvia |
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| Explanatory website | ||
| Law On the State Revenue Service | ||
| Administrative Procedure Law | ||
| Law On Taxes and Duties | ||
Liechtenstein |
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| Information on appeals | ||
Lithuania |
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| Explanatory website | ||
| Article 14 of the Public Administration Law | ||
| Articles 31-38 of the Customs Law | ||
| Chapter IX of the Tax Administration Law | ||
| The Code of Administrative Offenses | ||
| Order No 1B-1074 of 27 December 2016 of the Director General of the Customs Department | ||
Luxembourg |
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| Articles 211 to 219 of Chapter XXIII of the customs and excise law (page 62) | ||
| Articles 211 to 219 of Chapter XXIII of the customs and excise law (page 96) | ||
Malta |
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| Article 9 of the Import Duties Act CH 337 | ||
Netherlands |
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| Administrative and Civil Code articles 339 and 358 - Code for Criminal Procedure - Custom Law article 44, 22, 29 of 12.2. | ||
New Zealand |
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| New Zealand Customs Service | <p>Customs and Exercise Act 1996</p> | |
| New Zealand Customs Service | Customs Appeal Authority | |
| Ministry for Primary Industries | <p>Biosecurity Act 1993</p> | |
Norway |
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| Norwegian Customs | <p>Information about appeals</p> | |
| Lovdata (federal legislation register) | Public Administration Act 1967 Chapter 6 | |
| Directorate of Norwegian Customs | General appeal form with information in French | |
Poland |
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| Article 73 of Polish Act Customs Law (Journal of Laws 2016, item 1880, as amended) | <p><strong>(Journal of Laws 2021, item 1856, as amended)</strong></p> | |
Portugal |
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| Articles 66. to 77.-B, 96. to 134. of the Code of Tax Process and Procedure, approved by Decree-Law n.º 433/1999, of 26/10 | ||
| Articles 37.º to 96.º of the Administrative Court Process Code, approved by Law n.º 15/2002, of 22/2. | ||
Romania |
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| Law no. 554/2004 on Contentious Administrative | ||
Russian Federation |
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| Treaty on the Customs Code of the Eurasian Economic Union of 11 April 2017 | ||
| Arbitration Procedural Code of the Russian Federation No. 95-FZ of 24 July 2002 (Chapter 24) | ||
| Code of Administrative Court Proceedings of the Russian Federation No. 21-FZ of 8 March 2015 (Chapter 22) | ||
Slovak Republic |
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| Articles 53 – 68 of the Act No.71/1967 on Administrative Proceedings (Administrative Code) | ||
Slovenia |
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| Article 86 and 87 of Tax Procedure Act (Official Gazette RS, Nr. 13/11 – Official Consolidated Text, 32/12, 94/12, 101/13 – ZDavNepr, 111/13, 25/14 – ZFU, 40/14 – ZIN-B, 90/14, 91/15 and 63/16) | ||
| Chapter 15 of Administrative procedure Act (Official Gazette RS, Nr. 24/06 – Official Consolidated Text, 105/06 – ZUS-1, 126/07, 65/08, 8/10 and 82/13) | ||
Spain |
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| General tax law - Ley 58/2003, General Tributaria | ||
| Decree 520/2013 of 13 May supplementing General Tax Law as regards rules concerning administrative review | ||
| Explanatory website | ||
Sweden |
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| Swedish Customs Act, Chapter 6, 1-26§§ | A decision is always accompanied with how to appeal. | |
Switzerland |
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| Renseignements sur les recours | ||
United Kingdom |
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| HM Revenue & Customs | <p>Notice 301, Section 6: Civil penalties for contraventions of customs law (Reviews and appeals).</p> | |
| HM Revenue & Customs | <p>Appeals reviews and tribunals guidance.</p> | |
United States |
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| Administrative Review - Protests - Administrative rulings |
https://www.gpo.gov/fdsys/pkg/CFR-2012-title1... |
See 19 CFR Part 173 - Administrative Review in General; 19 CFR Part 174 – Protests; and see 19 CFR Part 177 – Administrative Rulings. Internet availability (if applicable). |
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