If I disagree with a Customs decision, can I appeal?

In Plain English

Yes, depending on the type of decision made by Customs, you may be able to appeal it.

  • Administrative Review Tribunal (ART): For certain decisions, you can apply to the Administrative Review Tribunal (ART) for a review. Examples of decisions that can be reviewed by the ART include decisions related to demands made by a Collector, refusal to register a special reporter, decisions made under section 9 of the Customs Tariff Act 1995, and decisions regarding departure prohibition orders.
  • Federal Court or Federal Circuit Court: If the decision involves a departure prohibition order, you can appeal to the Federal Court or the Federal Circuit Court.
  • Internal Reconsideration: For some decisions, like those related to the importation of certain prohibited goods, you may first need to request a reconsideration of the decision by the Minister before appealing to the ART.

You will receive a written notice of a decision that affects your interests, and that notice must include information about your rights to appeal the decision.

Detailed Explanation

The Customs Act 1901 and related legislation provide avenues for appealing decisions made by Customs officials. The specific appeal process depends on the nature of the decision.

  • Review by the Administrative Review Tribunal: Several sections of the Customs Act 1901 explicitly allow for applications to the Administrative Review Tribunal (ART) for review of certain decisions. For example, section 273GA(1) lists various decisions that can be reviewed by the ART, including determinations by the Comptroller-General of Customs regarding specific subsections of the Act, decisions by a Collector making a demand under section 35A, and decisions related to special reporter registration. Section 273H allows for review of decisions made under section 9 of the Customs Tariff Act 1995. Section 273GA(1) also specifies decisions regarding re-mail reporter registration that can be reviewed.
  • Appeals to the Federal Court or Federal Circuit Court: In cases involving departure prohibition orders, individuals can appeal to the Federal Court or the Federal Circuit Court, as outlined in the Budget Savings (Omnibus) Act 2016. Specifically, sections 43U, 200N and 1252 of the Budget Savings (Omnibus) Act 2016 grant the right to appeal a departure prohibition order to these courts. The court can then either set aside the order or dismiss the appeal.
  • Requirement for a Statement of Reasons: If an application is made to the ART, the applicant may request a statement of reasons for the decision Customs (Prohibited Imports) Regulations 1956.
  • Internal Reconsideration: In certain situations, an internal reconsideration process must be followed before an appeal to the ART is possible. For instance, regulation 5H of the Customs (Prohibited Imports) Regulations 1956 outlines a process where a person dissatisfied with a decision regarding the importation of certain goods may request the Minister to reconsider the decision before applying to the ART for review.
  • Notice of Decisions: Section 273K of the Customs Act 1901 mandates that when a decision affecting a person's interests is made, the written notice of that decision must include a statement informing the person of their right to apply to the Administrative Review Tribunal for review, subject to the Administrative Review Tribunal Act 2024. Similarly, regulation 5H(6) of the Customs (Prohibited Imports) Regulations 1956 requires that notices of initial decisions include information about the right to seek reconsideration and the possibility of applying to the ART for review after reconsideration.