Customs Appeal Tribunal

The 2007 Budget introduced the establishment of the Customs Appeal Tribunal to enhance the smooth and effective implementation of the tax administration appeal system and to render it more business and client friendly.

The Tribunal was established pursuant to amendments made to the Customs Act 1967 [Act 235], the Excise Act 1976 [Act 176], the Sales Tax Act 1972 [Act 64] and the Service Tax Act 1975 [Act 151] with effect from 1 June 2007. The Customs (Appeal Tribunal) Regulations 2007 (P.U.(A) 210/2007) also came into force simultaneously.

Prior to the establishment of the Tribunal, any person aggrieved by any decision of the Director General of Customs, which is mostly related to classification and valuation of goods and taxable services, had to appeal to the Minister of Finance. With the establishment of the Tribunal, all appeals against the decision of the Director General of Customs (except in any matter relating to compound and the seizure of goods) are now channeled to the Tribunal.

The Tribunal is an independent judicial body and its decision is deemed to be an order of a Sessions Court and can be enforced accordingly.

The address of the Customs Appeal Tribunal is as follows:

Customs Appeal Tribunal
Ministry of Finance Malaysia
Aras 4, Perbendaharaan 2
No. 7 Persiaran Perdana
Precinct 2, Pusat Pentadbiran Kerajaan Persekutuan
62592 Putrajaya

Tel : 03-88906400
Fax : 03-88906412

Email : tribunalkastam@treasury.gov.my

http://tribunalkastam.treasury.gov.my

Briefing on the Appeals process by the Customs Appeals Tribunal

Mr. Joseph Lau Ka Hoo (6th left), the Secretary-General and Mr. Yeo Eng Hock (5th left), the Executive Secretary attended a Briefing on the Appeals Process by the Customs Appeals Tribunal on 24 March 2012 at Wisma Chinese Chambers, Kuching.

Encik Othman Bin Abdullah (right), Deputy Chairman of Customs Appeal Tribunal was presenting a Briefing on the Appeals Process by the Customs Appeals Tribunal.

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