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

These Regulations, made by the Minister of Finance, Trade and Investment under section 270 read with section 32 of the Customs Management Act, 2011, concerns appeal with the Revenue Commissioner against decision of Customs under the Act. Appeal must be lodged within 60 days from the date the person has been served with the decision in the Form set out in the Schedule. A person dissatisfied with the decision of the Revenue Commissioner may lodge an appeal to the Revenue Tribunal in accordance with the procedure set out under the Revenue Administration Act 2009.