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  • Overview

    The WTO ATF requires Members to provide that any person to whom Customs issues an administrative decision has the right to administrative appeal or review, and/or judicial appeal or review. The administrative and judicial review should be carried out in a non-discriminatory manner.

    Chapter 10 of the General Annex to the Revised Kyoto Convention concerns appeals in Customs matters. The standards provide for a transparent and multi-stage appeal process, the intention being to prevent the perception of victimization by those affected by Customs decisions. Furthermore, the availability of an independent judicial review as a final avenue of appeal should instill confidence, by the public and the trade, in government institutions and in particular in the Customs administration.

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    WTO TFA

    1.1. Each Member shall provide that any person to whom customs issues an administrative decision4 has the right, within its territory to:

    a. administrative appeal to or review by an administrative authority higher than or independent of the official or office that issued the decision;
    and/or

    b. judicial appeal or review of the decision.

    1.2. The legislation of each Member may require administrative appeal or review to be initiated prior to judicial appeal or review.

    1.3. Members shall ensure that their appeal or review procedures are carried out in a non- discriminatory manner.

    1.4. Each Member shall ensure that, in a case where the decision on appeal or review under subparagraph 1.1 a. is not given either i. within set periods as specified in its laws or regulations or ii. without undue delay, the petitioner has the right to either further appeal to or further review by the administrative authority or the judicial authority or any other recourse to the judicial authority. 5

    1.5. Each Member shall ensure that the person referred to in paragraph 1.1 is provided with the reasons for the administrative decision so as to enable such a person to have recourse to appeal or review procedures where necessary.

    1.6. Each Member is encouraged to make the provisions of this Article applicable to an administrative decision issued by a relevant border agency other than customs.


    4 An administrative decision in this Article means a decision with a legal effect that affects rights and obligations of a specific person in an individual case. It shall be understood that an administrative decision in this Article covers an administrative action within the meaning of Article X of the GATT 1994 or failure to take an administrative action or decision as provided for in a Member's domestic law and legal system. For addressing such failure, Members may maintain an alternative administrative mechanism or judicial recourse to direct the customs authority to promptly issue an administrative decision in place of the right to appeal or review under subparagraph 1.1 a.

    5 Nothing in this paragraph shall prevent Members from recognizing administrative silence on appeal or review as a decision in favour of the petitioner in accordance with its laws and regulations.

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    Revised kyoto convention

    General Annex – Chapter 10 (Appeals in Customs Matters)

    This right of appeal ensures protection for the individual against decisions of Customs that may not be in compliance with the laws and regulations which they are responsible for administering and enforcing. It also ensures protection against omissions by Customs in any matter. At the same time, the review of challenged decisions or omissions by a competent authority and the verdicts of these reviews can be a suitable means of ensuring uniform application of the laws and regulations. Depending upon the legal system of the country concerned, these verdicts may or may not constitute legal precedents or official interpretations that will relate to like or similar disputes to be settled in the future.

    The provisions contained in Chapter 10 provide for a transparent and multi-stage appeal process. It is intended to prevent the perception of victimization by those affected by Customs decisions. Furthermore, the availability of an independent judicial review as a final avenue of appeal should instill confidence, by the public and the trade, in government institutions and in particular in the Customs administration.

    This Chapter covers appeals in all matters relating to the laws and regulations which the Customs are responsible for administering and enforcing, such as in matters of tariff classification, origin and Customs valuation, as well as appeals against provisions of a general character. It does not, however, embrace appeals in penal matters or appeals against opinions expressed by Customs which are not binding in effect.

    General Annex – Chapter 10 (Appeals in Customs Matters) (download

    RKC Guidelines on RKC General Annex  - Chapter 10  (download)

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    Other WCO Tools

    Revised Arusha Declaration Concerning Good Governance and Integrity in Customs (download)

    A digital version of the Declaration is also available here: http://rad.wcoomd.org. The Declaration outlines 10 key factors that an effective national Customs integrity programme must address. It is closely linked with the transparency and predictability measures of the WTO TFA and WCO RKC.  Key Factor 3 specifically pertains to Transparency and emphasizes that “Appeal and administrative review mechanisms should be established to provide a mechanism for clients to challenge or seek review of Customs decisions.” 

    The Integrity Development Guide and other WCO integrity-related instruments and tools are available to support implementation of this Declaration.
     

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    Members Practices

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