Study Guide

6. Administrative obligations conferring rights to the importer

6.1. Appeal procedures

Article 11 of the Agreement provides that an importer or any person liable for payment of duty has the right to appeal, without penalty, to an authority within the Customs administration or to an independent body. All WTO members must provide in their law for the right of appeal without penalty to a judicial authority. Because courts and judges are often unfamiliar with business practice, many governments have established specialized courts or tribunals. Examples include:

01 Administrative Review Tribunal (Australia)

Administrative Review Tribunal (ART) is staffed by specialists in trade and Customs law.

02 Canadian International Trade Tribunal (Canada)

CITT handles trade remedy and Customs value appeals.

03 Court of International Trade (USA)

U.S. Court of International Trade (CIT) provides specialized judicial review of Customs decisions.

The right of appeal under Article 11 applies to decisions by Customs on the determination of Customs value. Cases involving Customs infractions - such as fraud or deliberate undervaluation - fall outside the scope of Article 11. In such cases, subject to national legislation, Customs may require full payment of any penalty as well as fully assessed duties and taxes before the appeal proceeds. An appeal decision will usually result in a valuation ruling that applies to future importations with the same facts and conditions.