Appeal or review procedures
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Albania |
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| General Directorate of Customs | ||
Antigua and Barbuda |
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| Antigua and Barbuda Customs and Excise | ||
| Ministry of Legal Affairs | ||
Argentina |
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| Central de Información de VUCE | ||
| Boletín Oficial de la República Argentina | ||
| Información Legislativa y Documental | ||
Bahrain, Kingdom of |
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| <p> Explains procedures for appeal or review</p><p> </p> | ||
Belize |
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| Belize Customs and Excise Department | ||
Bolivia, Plurinational State of |
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| Acuerdo de Complementación Económica N° 36 de 17/03/1991, Decisión CMC Nº 23/08 (Comercio y Tránsito en el Mercosur); Resolución GMC Nº 44/03; Resolución GMC Nº 38/07 (Sistema de Control de Tránsito de Mercancías). | ||
| Decisión N° 598 de 18/09/2001 (Normas de Tránsito Comunitario) y la Decisión N° 714 de 29/11/2005 (Reglamento sobre la importación y exportación de productos). | ||
| Acuerdo de Complementación Económica ACE Nº 22 de 07/08/1991 entre Bolivia y Chile. | ||
| Acuerdo sobre Transporte Internacional Terrestre (ATIT) de 01/01/1990. | ||
| Convenio de Chicago de 07/12/1944 | ||
| Acuerdo de Transporte Fluvial por la Hidrovía Paraguay – Paraná, suscrito el 29/07/1995. | ||
Brazil |
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| Official Gazette | The official means of publication for all Brazilian federal regulation is the Official Gazette, Diário Oficial da União. | |
Brunei Darussalam |
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| Royal Customs and Excise Department | <p>Customs Order, 2006</p> | |
| Trade Division, Ministry of Finance and Economy | <p>Customs Order, 2006</p> | |
Cabo Verde |
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| Direction Générale de la Douane | <p>Code de la Douane du Cabo Verde</p> | |
| Ministère de la Justice | <p>Court Fiscal et Douanier du Cabo Verde</p> | |
Chile |
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| National Customs Service |
(Article 121). Administrative review |
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| Tax and Customs Courts | <p>Complaints procedure</p> | |
| Agriculture and Livestock Service – Ministry of Agriculture | Law No. 18755 establishes rules relating to the Agriculture and Livestock Service and repeals Law No. 16640 and other provisions. | |
China |
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| General Administration of Customs | <p>Customs penalty provisions and reconsideration procedures</p> | |
Colombia |
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| Unidad Administrativa Especial Dirección de Impuestos y Aduanas Nacionales (DIAN) | Decreto 1165 de 2019 /según procedimiento | |
| Instituto Nacional de Vigilancia de Medicamentos y Alimentos Invima Instituto Colombiano Agropecuario - ICA | <p>Ley 1437 de 2011, Por la cual se expide el Código de Procedimiento Administrativo y de lo Contencioso Administrativo.</p> | |
Congo |
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| Direction Générale des Douanes et Droits Indirects | <p> Procédure de recours en matière douanière</p><p> </p> | |
Costa Rica |
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| Servicio Nacional de Aduanas | <p>Procedimiento recursivo</p> | |
| Ley y Reglamento de Aduanas | ||
Cote d'Ivoire |
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| Direction Générale des Douanes | Ces procédures se font à travers les comités de recours et d’arbitrage | |
Cuba |
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| Ministerio del Comercio Exterior y la Inversión Extranjera | <p> Resolución 550/2004<strong> </strong></p><p> </p> | |
| Aduana General de la República | ||
| Ministerio de Agricultura Centro Nacional de Sanidad Animal (CENASA) | <p> Decreto 20/20 - Contravenciones de la Medicina Veterinaria</p><p>Resolución 537/20 - Reglamento del Decreto Ley 137/93</p><p> </p> | |
| Ministerio de Agricultura Dirección de Sanidad Vegetal | <p>Decreto 169 - Contravenciones de las regulaciones</p><p>sobre Sanidad Vegetal</p> | |
| Ministerio de Salud Pública Instituto Nacional de Higiene, Epidemiología y Microbiología (INHEM) | <p> <strong>Manual Registro Sanitario - </strong>Cancelación del Certificado Sanitario páginas 153-154</p><p>Prohibición de solicitar un nuevo certificado sanitario página 154.</p><p> </p> | |
| Ministerio de Salud Pública Dirección Nacional de Salud Ambiental (DNSA) | <p> Decreto Ley No. 9/2020 y Decreto 18/2020</p><p> </p> | |
Dominica |
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| Ministry of Finance, Customs and Excise Division | Legislation - Customs Act (Act No. 20 of 2010 (As amended) | |
Dominican Republic |
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| Dirección General de Aduanas | ||
| Ministerio de Agricultura | ||
| Ministerio de Defensa | ||
| Ministerio de Medio Ambiente | ||
| Ministerio de Industria y Comercio | ||
| Instituto Dominicano de la Calidad | ||
Ecuador |
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| El Servicio Nacional de Aduana del Ecuador, SENAE | ||
| Ministerio de Gobierno | ||
Egypt |
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| Egyptian Customs Authority | ||
El Salvador |
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| Tribunal de Apelaciones de Impuestos Internos y de Aduanas | ||
| Dirección Nacional de Medicamentos | <p> Ley de Medicamentos Además establece el recurso de revisión en su artículo 92.</p><p> </p> | |
| Tribunal de Apelaciones de Impuestos Internos y de Aduanas | <p>Procesos administrativos para recurrir las decisiones emanadas de la autoridad aduanera.</p> | |
Eswatini |
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| International Trade Department, Ministry of Commerce Industry and Trade | ||
Georgia |
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| LEPL - Revenue Service of the Ministry of Finance | Main website | |
| LEPL - Revenue Service of the Ministry of Finance | Section of the website dedicated to customs related information | |
| Legislative Herald of Georgia | ||
Ghana |
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| Ghana Revenue Authority - Customs division | <p>Procedure for appeal or review</p> | |
Guatemala |
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| SAT | Recursos aduaneros | |
| MSPAS | Recurso de revocatoria, Artículo 240 del Código de Salud (Decreto 90-97 del Congreso de República) y la Ley de lo Contencioso Administrativo | |
| MAGA |
Procedimientos de recurso y revisión para comercialización de Alimentos naturales no procesados: • Código de Salud Decreto Número 90-97. Libro III. Título Único. Capítulo III. Artículo 238. • Reglamento Sanitario para el Funcionamiento de Establecimiento de Transformación de Productos Hidrobiológico… Read all Procedimientos de recurso y revisión para comercialización de Alimentos naturales no procesados: • Código de Salud Decreto Número 90-97. Libro III. Título Único. Capítulo III. Artículo 238. • Reglamento Sanitario para el Funcionamiento de Establecimiento de Transformación de Productos Hidrobiológicos. Acuerdo Gubernativo Número 343-2005. Título VIII. Capítulo Único. Obligaciones, infracciones y sanciones. Las regulaciones indicadas se encuentran en la opción "Normativas" Hide |
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Guyana |
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| Customs Act Cap 82:01 | ||
Hong Kong, China |
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| Customs and Excise Department | <p>Import and Export Clearance.</p> | |
| Customs and Excise Department | <p>Dutiable Commodities (Liquor, Tobacco, Hydrocarbon and Methyl Alcohol)</p> | |
| Census and Statistics | <p>Electronic Cargo Manifest Submission; Import and Export Declaration Lodgement.</p> | |
| Agriculture, Fisheries and Conservation Department | <p>Animals, Birds & Reptiles and Animal Products; Endangered Species of Animals and Plants; Genetically Modified Organisms; Live Food Animals (except Food Poultry); Live Food Poultry (Imported from Places other than Mainland China); Pesticides; Plants, Plant Pests and Soil; Protected Wild Animal… Read all <p>Animals, Birds & Reptiles and Animal Products; Endangered Species of Animals and Plants; Genetically Modified Organisms; Live Food Animals (except Food Poultry); Live Food Poultry (Imported from Places other than Mainland China); Pesticides; Plants, Plant Pests and Soil; Protected Wild Animals; Toothfish Items</p> Hide | |
| Civil Engineering and Development Department | <p>Explosives; Sand</p> | |
| Customs and Excise Department | <p>Alternative Smoking Products (transhipment); Controlled Chemicals; Motor Vehicles; Optical Disc Mastering and Replication Equipment; Prescribed Articles (Outboard Engines, Vehicles and Vehicle Parts)</p> | |
| Environmental Protection Department | <p>Asbestos and Asbestos Containing Material; Elemental Mercury; Non pesticide Hazardous Chemicals; Ozone Depleting Substances; Volatile Organic Compounds Containing Products; Waste (including Glass Container Waste;<span style="background-color: rgb(245, 245, 245);"> </span>Hazardous Waste, Reg… Read all <p>Asbestos and Asbestos Containing Material; Elemental Mercury; Non pesticide Hazardous Chemicals; Ozone Depleting Substances; Volatile Organic Compounds Containing Products; Waste (including Glass Container Waste;<span style="background-color: rgb(245, 245, 245);"> </span>Hazardous Waste, Regulated Waste Plastics and Waste Electrical and Electronic Equipment)</p> Hide | |
| Food and Environmental Hygiene Department – Centre for Food Safety | <p>Frozen Confections; Frozen or Chilled Meat, Poultry and Prohibited Meat; Game and Eggs; Live Food Poultry (Imported from Mainland China); Milk, Milk Beverage and Cream; Smokeless Tobacco Products</p> | |
| Department of Health | <p>Biological Materials; Human Corpse</p> | |
| Department of Health | <p>Chinese Herbal Medicines; Proprietary Chinese Medicines</p> | |
| Department of Health | <p>Dangerous Drugs; Pharmaceutical Products/Medicines</p> | |
| Department of Health | <p>Radioactive Substances and Irradiating Apparatus</p> | |
| Office of the Communications Authority | <p>Radiocommunications Transmitting Apparatus</p> | |
| Office of the Communications Authority | <p>Radiocommunications Transmitting Apparatus</p> | |
| Trade and Industry Department | <p>Ozone Depleting Substances; Powdered Formula; Rice; Rough Diamonds</p> | |
| Trade and Industry Department | <p>Strategic Commodities</p> | |
India |
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| Wildlife Crime Control Bureau (WCCB) | ||
| Central Board of Indirect Taxes and Customs (CBIC) | ||
| Plant Quarantine | ||
| Animal Quarantine and Certification Services (AQCS) | ||
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Bureau of Indian Standards (BIS) |
<p>BIS Act, Rules & Regulations</p> | |
| Director General of Foreign Trade (DGFT) | ||
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Food Safety and Standards Authority of India (FSSAI) |
<p>Notified Food Safety and Standards (Import) Regulations, 2017</p> | |
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Food Safety and Standards Authority of India (FSSAI) |
<p>Advisories / Orders of FSSAI</p> | |
Indonesia |
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| Procedures for appeal in customs and excise | <p>(Hotline)</p> | |
Israel |
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| Portal of Payments and Online Services - Customs | ||
| The Israeli Judicial Authority | ||
| Appealing, objecting to, or clarifying the amount of the tax charge for objects sent by Israel Post | ||
| Customs Ordinance [New Version] | ||
| Customs procedures regarding review and appeal in cases of Classification, Customs Valuation and Origin | ||
| Value Added Tax Law, 1975 | ||
| Purchase Tax Law (Goods and Services), 1952 | ||
| Indirect Tax Law (Overpaid and Underpaid Tax), 1968 | ||
Jamaica |
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| Jamaica Customs Agency | ||
| Food Storage and Prevention of Infestation Division | <p>Food Storage and Prevention of Infestation Division Act 1058</p> | |
| Ministry of Health & Wellness | <p> The Public Health Act, 1985</p><p> </p> | |
| Veterinary Services Division | <p> Aquaculture, Inland and Marine Products and By-Products (Inspection Licensing an Export) Act 1999</p><p> </p> | |
Kazakhstan |
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| The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan | ||
Kenya |
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| Kenya Revenue Authority | <p>Customs website</p> | |
Korea, Republic of |
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| Korea Customs Service | For all goods. | |
| Korea Customs Service | For all goods. Guidance booklets. | |
| Ministry of Agriculture, Food and Rural Affairs | Animals, Animal products, Plants and plant products(pests and diseases) | |
| Ministry of Food and Drug Safety | Foods, Drugs, Medical devices, Cosmetics | |
| Ministry of Oceans and Fisheries | Fish, Crustaceans, Molluscs, Aquatic Invertebrates and their germ, Seaweed, Aquatic plants | |
| Ministry of Science, ICT and Future Planning | Communication apparatus, Transmission apparatus, Radar apparatus, Parts | |
| Ministry of Environment | Chemical, Hazardous Chemical, Wastes, Hazardous Waste, Endangered Wild Life, Globally Endangered Wildlife | |
| Nuclear Safety and Security Commission | Strategic Commodities, Nuclear Materials and Trigger List items under the NPT, Comprehensive Safeguards Agreement and Additional Protocol | |
| Korean Agency for Technology and Standards | Electrical Appliances and Consumer Products, Children’s Products | |
Kuwait, the State of |
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| General Admiration of Customs | ||
Kyrgyz Republic |
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| The Ministry of Economy of the Kyrgyz Republic | ||
| The State Customs Services under the Government of the Kyrgyz Republic | ||
| The State Tax Service of the Kyrgyz Republic | ||
| The Single Window Center under the Ministry of Economy of the Kyrgyz Republic | ||
| Agency for Automotive, Water Transport and Weight Control under the Ministry of Transport and Road of the Kyrgyz Republic | ||
| Department for Disease Prevention and State Sanitary-Epidemiological Surveillance of the Ministry of Health of the Kyrgyz Republic | ||
| The Chamber of Commerce and Industry of the Kyrgyz Republic | ||
| The State Agency for Environmental Protection and Forestry under Government of the Kyrgyz Republic | ||
| The State Inspection for Veterinary and Phytosanitary Safety under Government of the Kyrgyz Republic | ||
Macao, China |
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| Legislation | Foreign Trade Law, Law No. 7/2003, amended by Law no. 3/2016 | |
| Legislation | Code of Administrative Procedure, Decree-Law No. 57/99/M | |
| Legislation | Code of Administrative Litigation, Decree-Law No. 110/99/M | |
Malaysia |
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Maldives |
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| Procedures for Appeal and Review | ||
Mauritius |
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| MRA, Customs | ||
Mexico |
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| Ley Aduanera, Título Noveno Recursos Administrativos, Artículo 203 | ||
| Código Fiscal de la Federación, Título Quinto De los procedimientos Administrativos, Capítulo I, Del recurso administrativo, Sección Primera Del Recurso de Revocación, Artículos 116 y 117 | ||
| La Ley Federal de Procedimiento Administrativo, Título Sexto De Recurso de Revisión, en su Capítulo Primero Disposiciones Generales, Artículos 83-96 | ||
Moldova, Republic of |
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| Customs | <p>Appeals may be directed to the Customs Services, as well as according to the national legislation, to the ordinary judicial systems procedures. Information on appeals, on review procedures and decisions taken are all published by the appellate bodies (depending of the region there are several sit… Read all <p>Appeals may be directed to the Customs Services, as well as according to the national legislation, to the ordinary judicial systems procedures. Information on appeals, on review procedures and decisions taken are all published by the appellate bodies (depending of the region there are several sites for finding the decision)</p> Hide | |
| Information published on appeals, on review procedures and decisions taken | <p>Official site</p> | |
| Information published on appeals, on review procedures and decisions taken |
https://www.instante.justice.md/ro |
<p>Information on appeals, on review procedures and decisions taken are all published by the appellate bodies (depending of the region there are several sites for finding the decision). All the decisions are published including those of the Supreme Court of Justice (representing the final stage of a… Read all <p>Information on appeals, on review procedures and decisions taken are all published by the appellate bodies (depending of the region there are several sites for finding the decision). All the decisions are published including those of the Supreme Court of Justice (representing the final stage of a judicial process in RM)</p> Hide |
Mongolia |
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| Mongolia Trade Information Portal | ||
| Customs General Administration of Mongolia | ||
Montenegro |
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| Article 20 of the Constitution and Customs law, Art. 8 | <p>Article 20 of the Constitution of Montenegro stipulates that everyone has the right to submit an appeal against a decision deciding on his/her lawful or legally based interests. The Law on General Administrative Procedure and the Law on Administrative Disputes govern the right to appeal in the se… Read all <p>Article 20 of the Constitution of Montenegro stipulates that everyone has the right to submit an appeal against a decision deciding on his/her lawful or legally based interests. The Law on General Administrative Procedure and the Law on Administrative Disputes govern the right to appeal in the second instance with the respect to decisions issued in the administrative procedures, as well as the judicial review. These two laws apply to all authorities. Customs law, Art. 8 SPS laws also provide for a right of appeal. For example, Law on Plant Health Protection OGM, No. 28/2006 and OGM, No. 28/2011): Article 26; Veterinary Law (OGM, No. 30/2012): Article 6, 24, 37 and 70.</p> Hide | |
Morocco |
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| Administration des Douanes et Impôts Indirects | ||
Namibia |
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| Customs and Excise Department | <p>Appeal and review: Customs & Excise Act 20 of 1998.</p> | |
Nicaragua |
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| Dirección General de Servicios Aduaneros (DGA) | <p>1. Código Aduanero Uniforme Centroamericano (CAUCA), publicado en La Gaceta, "Diario Oficial" No. 135 del 16 de Julio de 2008. 2. Reglamento al Código Aduanero Uniforme Centroamericano (RECAUCA) publicado en La Gaceta, "Diario Oficial" Nos. 136, 137, 138, 139, 140, 141 y 142 del 17, 18, 21, 22, 2… Read all <p>1. Código Aduanero Uniforme Centroamericano (CAUCA), publicado en La Gaceta, "Diario Oficial" No. 135 del 16 de Julio de 2008. 2. Reglamento al Código Aduanero Uniforme Centroamericano (RECAUCA) publicado en La Gaceta, "Diario Oficial" Nos. 136, 137, 138, 139, 140, 141 y 142 del 17, 18, 21, 22, 23, 24 y 25 de julio de 2008.</p> Hide | |
| Dirección General de Servicios Aduaneros (DGA) | <p>Ley No. 802, Ley Creadora del Tribunal Aduanero y Tributario Administrativo, publicada en La Gaceta, "Diario Oficial" No. 128 del 7 de julio de 2012</p> | |
| Dirección General de Servicios Aduaneros (DGA) | <p>Decreto No. 14-2013, Reglamento de la Ley No. 802, Ley Creadora del Tribunal Aduanero y Tributario Administrativo, publicada en La Gaceta, "Diario Oficial" No. 44 del 07 de marzo de 2013</p> | |
Nigeria |
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| Nigeria Customs Service | <p> Nigeria Customs Service website</p><p> </p> | |
North Macedonia |
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| Single National Electronic Registry of Regulations of the Republic of Macedonia | <p>National Law of general administrative procedure</p> | |
Oman |
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| Directorate General of Customs | ||
Pakistan |
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| Federal Board of Revenue Custom Department | <p>Procedures for appeal or review</p> | |
Papua New Guinea |
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| PNG Customs Services | <p> Customs Act 1951, Chapter 101</p><p> </p> | |
Paraguay |
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| Dirección Nacional de Ingresos Tributarios | <p> Digesto normativo</p><p> </p> | |
Peru |
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| Superintendencia Nacional de Aduanas y de Administración Tributaria - SUNAT | ||
Philippines |
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| Customs Modernization and Tariff Act of 2016 | <p>The relevant sections concerning appeals or review are in Title XI Administrative and Judicial Procedures</p> | |
Qatar |
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| Customs Authorities | <p>Laws</p> | |
Saint Kitts and Nevis |
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| St. Kitts and Nevis Customs and Excise Department | ||
Samoa |
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| Ministry of Customs and Revenue | <p> Customs appeal procedure</p><p> </p> | |
Saudi Arabia, Kingdom of |
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| Zakat, Tax and Customs Authority | ||
Seychelles |
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| Seychelles Revenue Commission | ||
Singapore |
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| Appeal on Valuation Matters | ||
| Appeal on Other Matters | ||
South Africa |
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| SARS South African Revenue Service | <p> Appeals</p><p> </p> | |
Taipei, Chinese |
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| Articles 45 - 47 of the Customs Act | ||
| Articles 47 - 48 of the Customs Anti-Smuggling Act | ||
Tajikistan |
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| Ministry of Justice | Provides information on legislation on procedures for appeal or review | |
| Customs Services | Provides detailed information on procedures for appeal or review | |
Thailand |
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| Customs Department | <p>The Process of Customs Tariff Appeals</p> | |
| Customs Department | <p>The Process of Customs Valuation appeal and other aspect related to the law</p> | |
| Department of Mineral Resources | <p>Fossil Protection Act B.E.2551</p> | |
| Department of Agriculture | <p>Plant Quarantine Act B.E. 2507 amended by Plant Quarantine Act (No. 2) B.E. 2542 and Plant Quarantine Act (No. 3) B.E. 2551</p> | |
| Department of Medical Sciences | <p>Procedures for importation, exportation, and transit pathogens and animal toxins</p> | |
| Department of Military Industry | <p> Control of Exports of Armaments and War Materials out of the Kingdom Act B.E. 2495 Arms Control Act, B.E. 2530 (1987)</p> | |
Tonga |
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| Ministry of Revenue and Customs | <p>Section 126 gives any person the right to appeal to an independent Tax Tribunal against any decision of Customs under Customs law.</p> | |
Trinidad and Tobago |
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| Customs and Excise Division, Ministry of Finance | ||
Tunisia |
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| Direction générale des douanes | ||
Türkiye |
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| Ministry of Trade | General information regarding procedures for appeal and review on customs transactions | |
| Ministry of Trade | <p>Procedures for appeal or review regarding product safety (For registered TAREKS users)</p> | |
Ukraine |
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| State Customs Service of Ukraine | ||
United Arab Emirates |
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| Federal Authority for Identity, Citizenship, Customs and Port Security | <p> Common Customs Law for GCC States</p><p> </p> | |
Uruguay |
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| En Uruguay los recursos administrativos se encuentran establecidos en la Constitución de la República (artículos 317 y 318) y de acuerdo al artículo 142 del Decreto 500/991. | ||
Vanuatu |
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| No appeal mechanism is currently in place in Vanuatu Customs. | ||
Venezuela, Bolivarian Republic of |
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| Ministerio del Poder Popular de Economía y Finanzas | <p><span style="color: black;">Procedimientos de recurso o revisión.</span></p> | |
Viet Nam |
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| General Department of Viet Nam Customs | ||
Zimbabwe |
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| Zimbabwe Revenue Authority | <p>Appeal against decisions made by the Commissioner.</p><p>Customs & Excise Act [CAP 23:02];</p><p>Customs and Excise (General) Regulations, 2001, SI 154 of 2001</p> | |
| Environmental Management | <p>Appeal against decision of an Inspector, Agency.</p><p>Environmental Management (Control of Hazardous Substances) (General) Regulations, 2018</p> | |
| National Biotechnology Authority | <p>Appeal and review.</p><p>National Biotechnology Authority (Food, Feed, Food and Feed Additives md Seed) (Import, Export and Transit) Regulations, 2018</p> | |
| Forestry Commission | <p>Appeals from decisions of Board. Forestry Act [CAP 19:05]</p> | |
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