Appeal a Customs decision

​​​Decisions you can appeal

You can appeal some decisions made by a Customs Officer that affect you, your goods or your liability to pay duty.

This includes decisions:

• which have imposed a restriction, prohibition or other requirement under the Customs and Excise (Jersey) Law 1999​
• implementing an international customs obligation
• which have affected your liability to pay duty, including UK Global Tariff duties (previously CCT), excise duties and GST import liabilities, or your eligibility to relief or repayment of duty 

If you’re not happy with the policy, directive or law that led to the decision, rather than the decision itself, you can direct your concerns to the Government’s customer feedback policy.  

Appeal process

Your appeal will be assigned to an appropriate officer. They’ll review the decision and the evidence you provide against the relevant legislation or policy.

You will receive the outcome of your appeal within 30 days.

Your liabilities will not change during the appeal process and you’ll have to pay any liabilities arising from the original decision. An appeal can result in your liabilities increasing or decreasing.

Once your appeal has been concluded, you’ll have a month to appeal the outcome. The route this appeal takes will vary depending on what type of decision you’re appealing and who conducted your appeal.

If you disagree with the outcome of your appeal, you can make a complaint with the States of Jersey Complaints Board. 

General feedback or complaints

For other general comments or complaints use the Government of Jersey centralised feedback process.

Make an appeal

You must appeal within 30 days of the decision being made.

To make an appeal tell us:

• your name
• your email
• consignment number
• a brief outline of the decision you want to appeal
  
• if applicable, the value of the liability you’re appealing
• why you feel the decision is incorrect and which aspect of the legislation or directives you feel have been applied

You can also provide additional information to support your appeal:

• relevant background in support of your appeal
• previous communication with JCIS on this matter
• specific detail or evidence in support of the appeal
  
• relevant evidence from suppliers or technical specialists

Email your appeal to rgc@gov.je and include all relevant documents.