If you are unhappy with a decision made by the chief executive, you can appeal. You can appeal if you do not like a Customs ruling or if the chief executive decides not to make a ruling or to change one. The chief executive might decline to make a ruling or amend a ruling, and you can appeal these decisions too.

You have 20 working days to appeal after you are told about the decision. You appeal to a Customs Appeal Authority about the decision you are unhappy with. The Authority will look at your appeal and make a decision.

You can look at the earlier law for more information about how appeals used to work.