To dispute a tariff classification decision, the importers first discuss the matter with the Customs officer who has made the decision in the Customs House at the port of entry/exit. If the classification decision is still disputed, the Customs officer at the port of entry/exit may forward the details of goods in dispute to the Customs Tariff Directorate located at the Customs Headquarters, requesting it to provide tariff classification of such goods. If the importers do not agree with the decision issued by the Customs Tariff Bureau, they are allowed to file an appeal to the Appeal Committee on Tariff Classification, via the Customs Tariff Bureau, within 30 days from the date they are notified of the classification decision.
All requests must be made in writing and supported by relevant documents.