Appealing a customs decision

This recording of the "EU customs law update" webinar gives customs and trade compliance professionals practical guidance from customs law consultant Anthony Buckley on how to assess and challenge a customs decision within the EU legal framework.

Topics covered:

• Reviewing whether customs acted within its legal powers, and typical situations where customs exceeds those powers (stop-and-search, disclosure of confidential information, use of unrelated licenses as leverage, delay as a penalty)
• The right to be heard and the procedural steps customs must follow before issuing a decision, including the 30-day response period and the notification of debt
• Reviewing whether the economic operator itself followed correct procedure, kept adequate records, and used its right to be heard
• The two legal grounds for an appeal: misinterpretation of the law versus misinterpretation of the facts, illustrated with a pending Lithuanian customs valuation case
• The formal two-stage EU appeal structure, further appeal routes to national courts and the Court of Justice, and how costs and burden of proof work at each stage
• Practical tips for preparing a statement of case, negotiating with customs, and deciding whether to appeal or settle

For a broader overview of the topic, please watch the full recording. The slides are available in the Resources section.

Please note that this summary was generated using AI, based on the recording and available slides.