The appeal procedures for tariff classification are similar to those of the valuation appeal. Thai Customs performs a full and impartial review of disputes on tariff classification and value for duty.
Once the importer file an appeal within 30 days from the date of receiving the Assessment Notice from Customs, the relevant Customs officers will consider the reasons for the decision under review. The officers may contact you for additional information. To make a decision, the officer will consider all the evidence and arguments provided and the relevant laws and policy. Finally, the case will be ruled by the Appeal Committee on Tariff Classification.
A decision letter will be mailed to you once the decision has been made. If the Appeal Committee agrees with your arguments, you will receive a notice of decision approving your request. However, if the officer's research does not support your arguments, the officer will advise you in writing of the proposed decision and reasons of the Appeal Committee.
During the appeal procedures, the importers are generally allowed to take their goods from Customs custody by placing a security with Customs.