Customs Management (Appeal against administrative decisions) Regulations, 2012 (S.I. 60 of 2012)

1. These regulations may be cited as the Customs Ci tation afllt ('omml.'ocemO:IlI Management (Appeal against administrative decisions) Regulations, 20 12.

2. Any person dissatisfied with a decision of Customs may appeal against a decision within 60 days from the date the person has been served with the decision.

3. Any person appealing a decision of Customs shall ·\pplkaiion of .\ppo:al lodge an application of appeal with the Revenue Commissioner in the Form set out in the Schedule,

4. A person may, apply in \vriting to the Revenue 1.:"": 11:>[0 11 " I Hille li'r IllJ).!('m.:nl Commissioner for an cxtension oftime to lodge the application of appeal and the Revenue commjssioner~ if satisfied there is n::lsonahle cause, grant the cxtct!sion oftimc~

5. The Revenue Commissioner may aft-inll. vary or set Decision of Revenue aside the decision within 30 days of the lodgemcnt of the application of the appeal and give reasons for the dedsion.

6. A person dissatistled with ' the dedsion of the AppcallO Revenue Revenue Commissioner may lodge an appeal to the Revenue Trihunal Tribunal in accordance with the pnx:edure set Ollt under the Revenue Administration Act 2009. • 45;) Supplement to a/Ii 'illl (icr::elle 13rd Dc cmhcr 20121 SCHEllUI,E FORM . APPLICATION FOR At-PEAL The completed form together with the supporting documentation must be returned to SRC t-- - Full name of taxpayer (the importer) or Trading Name TIN NIN Contact details -- Full name(s) - Tel number Fax number Post address E-mail f3rd Oecember 2012] Supplement to Official Gazette 459 Assessment detail - (circle where applicable) Type of tax: GST VAT Trades Tax Other Amount in dispute: Value of the goods Concession gra nted Additional tax . Interest Other If "othe " please specify Tax year: Date of decision: Grounds of appeal (If th e space provided is not sufficient, attach additional sheets) 460 Supplement 10 pfficial Gazette l3rd December 2012] Request for Extension for Appeal lodgment of appeal expired on: Reasons for late appeal: Supporting Documents Number of pages attached: list of sporting documents: Name: Date: Signature: MADE this 21st dayofNovembcr~2012. PIERRE LAPORTE MINISTER OF FINANCE. TRA[)E AND INVESTMENT