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Procedures for appeal and review of customs decisions

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Please note that this guidance does not apply to appeals against the seizure of goods. Please refer to the information contained within the Notice of Seizure for the appeals procedure in such cases.

The procedure for appeal and review of customs decisions is set out in Schedule 5 to the Customs and Excise (General Provisions) (Bailiwick of Guernsey) Law, 1972 ("the Customs Law").

You have the right to appeal against decisions made by an officer of Customs and Excise relating to the application of certain Parts of the Customs Law:

·         Part II (Importation of Goods, etc.) (Except sections 7 to 9)

·         Part III (Provisions as to duty on imported goods)

·         Part IV (Exportation, stores and clearance outwards)

·         Part VII (Duties and drawbacks)

If you are aggrieved by a decision made by an officer of Customs & Excise under the relevant Parts of the Customs Law, you may ask for that decision to be reviewed, if that decision determines:

·         your liability to pay any relevant import duty or penalty,

·         the outcome of an application you have made to Customs and Excise, or

·         how a permission, requirement, direction, condition, restriction or prohibition is to be imposed or applied upon you.

For the avoidance of doubt, decisions by an officer to ask questions or to demand the production of documents or information will not be reviewed.

If you wish to appeal a decision you must first ensure that you have the decision in writing. You may request written notification of any decision that may be reviewed. Within 21 days of the written notification of the decision, you must set out, in writing, the basis of your appeal. This must be sent to the Committee for Home Affairs along with any relevant documents in support of your appeal.


  • What will happen next?

    • The Committee will first ensure that the appeal is justified under the relevant customs legislation and if so will review the decision in question. In doing so the following will be taken into account:
    • ·         steps taken by the officer of Customs and Excise in making the decision,
    • ·         steps taken by any person who sought to resolve disagreement about the decision, and
    • ·         any representations made in relation to the decision.
    • Following the review, the Committee will decide whether to uphold, vary or cancel the original decision. Within 21 days from when you first submitted the appeal, or longer if you agree, you will be provided with notice of the outcome of the review, and the reasoning of that outcome.
  • I don't agree with the Committee decision - What can I do?

    • If you are aggrieved by the decision made by the Committee, you may, within a period of two months immediately following the date of the notice of the Committee's decision, appeal to the Magistrate's Court in Guernsey. To appeal to the Court you must have grounds that:
    • ·         the Committee's decision was ultra viresor there was some other error of law,
    • ·         the Committee's decision was unreasonable,
    • ·         the Committee's decision was made in bad faith,
    • ·         there was a lack of proportionality, or
    • ·         there was a material error as to the facts or as to the procedure.


The procedure for appeals against Committee review decisions are set out in Paragraph 4 of Schedule 5 to the Customs Law



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