Procédures de recours ou de réexamen
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Afrique du Sud |
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| SARS South African Revenue Service | <p> Appeals</p><p> </p> | |
Albanie |
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| Direction générale des douanes | ||
Allemagne |
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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 | ||
Angola |
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| Angola Revenue Administration Customs Directorate | <p> Appeal or review Customs code Title II, chapter I</p><p> </p> | |
Antigua et Barbuda |
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| Antigua and Barbuda Customs and Excise | ||
| Ministry of Legal Affairs | ||
Arabie saoudite, Royaume de |
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| Zakat, Tax and Customs Authority | ||
Argentine |
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| Central de Información de VUCE | ||
| Boletín Oficial de la República Argentina | ||
| Información Legislativa y Documental | ||
Australie |
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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 | ||
Autriche |
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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 | ||
Bahreïn, Royaume de |
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| <p> Explains procedures for appeal or review</p><p> </p> | ||
Bangladesh |
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| National Board of Revenue (NBR) | ||
Belgique |
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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> | |
Belize |
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| Belize Customs and Excise Department | ||
Bolivie, État plurinational de |
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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. | ||
Brésil |
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| Official Gazette | The official means of publication for all Brazilian federal regulation is the Official Gazette, Diário Oficial da União. | |
Brunéi 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> | |
Bulgarie |
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| Article 220 of the Customs Act Administrative Procedure Code | ||
| Explanatory website | ||
Burundi |
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| Office Burundais des Recettes | <p>Loi sur la Gestion des Douanes de la Communauté Est Africaine, 2004</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> | |
Cambodge |
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| General Department of Customs and Excise of Cambodia | <p>Prakas570 MEF on Appeal Procedures against Customs Decision</p> | |
Canada |
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| Canada Border Services Agency (CBSA) | Reviews/Appeals page | |
Chili |
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| National Customs Service |
(Article 121). Administrative review |
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| Tax and Customs Courts | Complaints procedure | |
| 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. | |
Chine |
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| General Administration of Customs | <p>Customs penalty provisions and reconsideration procedures</p> | |
Chypre |
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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 | ||
Colombie |
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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> | |
Comores |
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| Direction Générale des Douanes | ||
Congo |
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| Direction Générale des Douanes et Droits Indirects | <p> Procédure de recours en matière douanière</p><p> </p> | |
Corée, République de |
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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 | |
Costa Rica |
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| Servicio Nacional de Aduanas | <p>Procedimiento recursivo</p> | |
| Ley y Reglamento de Aduanas | ||
Côte d' Ivoire |
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| Direction Générale des Douanes | Ces procédures se font à travers les comités de recours et d’arbitrage | |
Croatie |
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| Article 59 of the Act Implementing Customs Legislation of the EU | ||
| Explanatory website | ||
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> | |
Danemark |
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| Skatteforvaltningsloven (Tax Administration Act) 635 of 13 May 2020 no. 1267 of 12 November 2015) | ||
| Explanatory website | ||
Dominique |
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| Ministry of Finance, Customs and Excise Division | Legislation - Customs Act (Act No. 20 of 2010 (As amended) | |
Égypte |
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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> | |
Émirats arabes unis |
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| Federal Authority for Identity, Citizenship, Customs and Port Security | <p> Common Customs Law for GCC States</p><p> </p> | |
Équateur |
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| El Servicio Nacional de Aduana del Ecuador, SENAE | ||
| Ministerio de Gobierno | ||
Espagne |
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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 | ||
Estonie |
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| Paragraph 2 of Customs Act | ||
| Chapter 14 of Taxation Act | ||
Eswatini, Royaume d' |
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| International Trade Department, Ministry of Commerce Industry and Trade | ||
États-Unis |
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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). |
Finlande |
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| Chapter 13 of the Customs Act (304/2016) | ||
| Explanatory website | ||
Gambie |
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| Ministry of Trade, Industry, Regional Integration and Employment | ||
Géorgie |
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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> | |
Grèce |
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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 | ||
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… Afficher 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, Chine |
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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… Afficher <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… Afficher <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> | |
Hongrie |
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| 93-106 paragraph of Act CLII of 2017 on the implementation of union customs law | ||
Inde |
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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> | |
Indonésie |
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| Procedures for appeal in customs and excise | <p>(Hotline)</p> | |
Irlande |
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| Sections 44 -48 of the Customs Act 2015 | ||
| Explanatory website | ||
Islande |
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| Customs page on procedures for appeal | ||
| Customs page on description on appeal or review | ||
Israël |
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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 | ||
Italie |
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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 | ||
Jamaïque |
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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> | |
Japon |
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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 | |
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> | |
Koweït, État du |
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| General Admiration of Customs | ||
Lesotho |
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| Lesotho Revenue Authority | ||
Lettonie |
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| Explanatory website | ||
| Law On the State Revenue Service | ||
| Administrative Procedure Law | ||
| Law On Taxes and Duties | ||
Libéria |
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| Liberia Revenue Authority | Appeals | |
Liechtenstein |
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| Information on appeals | ||
Lituanie |
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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) | ||
Macao, Chine |
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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 | |
Macédoine du Nord |
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| Single National Electronic Registry of Regulations of the Republic of Macedonia | <p>National Law of general administrative procedure</p> | |
Madagascar |
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| Direction Générale des Douanes | ||
Malaisie |
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Malawi |
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| Malawi Revenue Authority | Customs and Excise Act and Regulations | |
| Ministry of Justice and Constitutional Affairs | Civil Procedures Code | |
Maldives |
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| Procedures for Appeal and Review | ||
Malte |
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| Article 9 of the Import Duties Act CH 337 | ||
Maroc |
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| Administration des Douanes et Impôts Indirects | <p>Procédures de litige et des voies de recours</p> | |
Maurice |
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| MRA, Customs | ||
Mexique |
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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 | ||
Moldavie, République de |
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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… Afficher <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… Afficher <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 |
Mongolie |
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| Mongolia Trade Information Portal | ||
| Customs General Administration of Mongolia | ||
Monténégro |
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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… Afficher <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 | |
Mozambique |
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| Procedures for appeal | ||
| General tax law | <p>Lei No. 02/2006 de 22 de Março</p> | |
Myanmar |
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| Customs Department | Sea and Land Customs Act | |
| Customs Department | Tariff Law | |
| Plant Protection Division, Department of Agriculture |
Plant Protection Division, Department of Agriculture https://ppdmyanmar.org/plant-quarantine-pq/pq-law/ https://ppdmyanmar.org/sps-ep/plant-health-2/ Plant Pest Quarantine Law, Chapter VII |
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Namibie |
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| Customs and Excise Department | <p>Appeal and review: Customs & Excise Act 20 of 1998.</p> | |
Népal |
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| Department of Customs | <p> Procedure for Administrative Review</p><p> </p> | |
| Revenue Tribunal | <p> Procedures for appeal or review</p><p> </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… Afficher <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> | |
Niger |
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| Direction Générale des Douanes | <p> Les contingents résultent des décisions du gouvernement à caractère conjoncturel </p><p> </p> | |
Nigéria |
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| Nigeria Customs Service | <p> Nigeria Customs Service website</p><p> </p> | |
Norvège |
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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 | |
Nouvelle-Zélande |
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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> | |
Oman |
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| Directorate General of Customs | ||
Ouganda |
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| Uganda Revenue Authority | <p>EAC Customs management Act, 2011</p> | |
| EAC (East African Community) | ||
| EAC (East African Community) | <p>Uganda Trade Portal</p> | |
Pakistan |
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| Federal Board of Revenue Custom Department | <p>Procedures for appeal or review</p> | |
Papouasie-Nouvelle-Guinée |
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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> | |
Pays-Bas |
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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. | ||
Pérou |
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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> | |
Pologne |
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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. | ||
Qatar |
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| Customs Authorities | <p>Laws</p> | |
République Dominicaine |
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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 | ||
République démocratique du Congo |
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| Ministère des Finances Direction Générale des Douanes et Accises | <p>Ordonnance-Loi n° 10/002 du 20 août 2010 portant Code des douanes</p> | |
République démocratique populaire lao |
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| Custom Law (2011) and amended Custom Law provisions (2014) | ||
République française |
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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 | ||
République kirghize |
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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 | ||
République slovaque |
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| Articles 53 – 68 of the Act No.71/1967 on Administrative Proceedings (Administrative Code) | ||
République tchèque |
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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 | ||
Roumanie |
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| Law no. 554/2004 on Contentious Administrative | ||
Royaume-Uni |
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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> | |
Russie, Fédération de |
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| Traité sur le Code des douanes de l'Union économique eurasiatique du 11 avril 2017 | ||
| Code de procédure arbitrale de la Fédération de Russie n° 95-FZ du 24 juillet 2002 (chapitre 24) | ||
| Code de procédure des tribunaux administratifs de la Fédération de Russie n° 21-FZ du 8 mars 2015 (chapitre 22) | ||
Rwanda |
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| Ministry of Trade and Industry | Customs Appeal Procedures | |
Saint-Kitts-et-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> | |
Seychelles |
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| Seychelles Revenue Commission | ||
Singapour |
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| Appeal on Valuation Matters | ||
| Appeal on Other Matters | ||
Slovénie |
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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) | ||
Suède |
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| Swedish Customs Act, Chapter 6, 1-26§§ | A decision is always accompanied with how to appeal. | |
Suisse |
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| Renseignements sur les recours | ||
Tadjikistan |
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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 | |
Taipei chinois |
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| Articles 45 - 47 of the Customs Act | ||
| Articles 47 - 48 of the Customs Anti-Smuggling Act | ||
Tanzanie |
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| Tanzania Revenue Authority (TRA) | Law governing tax Objections and Appeals | |
| Tanzania Atomic Energy Commission (TAEC) | The Atomic Energy Act, 2002 | |
| Tanzania Bureau of Standards (TBS) | The Standards Act, 2009 | |
| Zanzibar Bureau of Standards (ZBS) | <p>The Zanzibar Standard Act 2011</p> | |
Thaïlande |
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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> | |
Togo |
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| Port Autonome de Lomé | Les procédures de recours et de réexamen à l'importation et à l'exportation des produits | |
| Ministère de l'Economie et des Finances/Commissariat des Douanes et Droits Indirects (CDDI) | Code des douanes national, 2018 | |
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> | |
Trinité-et-Tobago |
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| Customs and Excise Division, Ministry of Finance | ||
Tunisie |
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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 | ||
Union européenne |
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| Les articles 44 et 45 du Code des douanes de l'Union règlementent les procédures de recours et de réexamen | <p>Union Customs Code Articles 44-45 regulate appeals and review procedures </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, République bolivarienne du |
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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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