What if I disagree with an advance ruling from Customs?

• If you have applied for an advance ruling on classification, valuation, tariff concession orders or rules of origin declaration and you disagree with the result you can:
  • request an internal review. The request must be in writing and give reasons why you believe the decision was wrong;
  • dispute the payment of duty in the Administrative Appeals Tribunal (AAT). The reasons for disputing the duty may include matters covered by an advance ruling (although you cannot directly appeal against the ruling). You can dispute the payment of duty on the grounds of incorrect classification, valuation or origin;
  • from the AAT either Customs or the importer can appeal to the Federal Court but only if they can show the tribunal’s decision was incorrect on a point of law. They cannot appeal based on an error of fact.
• An experienced customs lawyer can assist you in appealing a decision. Our free Find a Lawyer directory provides contact details for lawyers who may suit your needs.