Customs Appeal Tribunal (Tribunal Rayuan Kastam) Appeals in Malaysia
If the Royal Malaysian Customs Department has issued you a bill of demand, refused a refund or exemption, or decided a tariff classification or customs valuation against you, you can appeal to the Customs Appeal Tribunal (Tribunal Rayuan Kastam). The Tribunal sits under the Ministry of Finance, separate from Customs, and the appeal must be filed within 30 days of being notified of the decision (section 143, Customs Act 1967; section 96, Sales Tax Act 2018; section 81, Service Tax Act 2018).
NZSK acts for importers, exporters, manufacturers and SST-registered businesses in Customs disputes. We assess whether to ask the Director General for a review first or go straight to the Tribunal, prepare the grounds of appeal and supporting documents, and present the case at the hearing. Your customs agent or tax adviser keeps responsibility for the technical figures, and we work alongside them. We advise after reviewing your documents at a consultation.
Key Deadlines
30 Days
To appeal an LHDN assessment on Form Q
30 Days
For a Customs review or Tribunal appeal
1 Month
To claim goods seized by Customs
5 Years
Usual LHDN look-back for additional assessments
What decisions can be appealed to the Customs Appeal Tribunal?
The Tribunal hears appeals against decisions of the Director General of Customs under the Customs Act 1967, the Excise Act 1976, the Sales Tax Act 2018 and the Service Tax Act 2018. Common disputes include:
- bills of demand for duty, sales tax or service tax said to be short paid, often after a post-clearance or SST audit;
- the tariff classification (HS code) of imported goods, which sets the rate of duty and sales tax;
- customs valuation, such as adjustments for royalties, assists or related-party pricing;
- refusals of exemptions, refunds and drawbacks; and
- whether a service falls within the taxable scope of service tax.
Compounds and seized goods are outside the Tribunal’s jurisdiction. Those follow the Customs Act procedures and, where needed, go to court: see our Customs Seizure & Compound page.
Should you ask the Director General for a review first?
You have two routes, each with a 30-day deadline from the date you are notified of the decision: apply to the Director General of Customs for a review, or appeal directly to the Tribunal. The Director General should decide a review within 60 days where practicable, and the review decision can then be appealed to the Tribunal within 30 days.
A review can resolve a dispute that turns on documents Customs has not yet seen. It helps less where the disagreement is about the law, such as the reading of a tariff heading or the scope of a taxable service. Do not rely on further letters to Customs to keep the deadline open: a later reply that only repeats the original decision may not give you a fresh 30 days.
How is an appeal to the Customs Appeal Tribunal filed?
An appeal is filed on Form A under the Customs (Appeal Tribunal) Regulations 2007, in five copies at the Tribunal’s office in Putrajaya or through the Tribunal’s My e-TRK online portal, with a filing fee of RM100. Form A identifies the decision appealed against and sets out the grounds of appeal.
- If the 30 days have passed, you can apply to the Tribunal for an extension of time, filed together with Form A and explaining the delay.
- All duties, taxes and penalties in dispute must be paid before the appeal can be heard (regulation 4). The Tribunal fixes a hearing date only once this is done, so file within 30 days even while payment is being arranged.
- You can conduct the appeal yourself or be represented, including by an advocate and solicitor.
The Tribunal’s client charter aims to resolve the hearing of an appeal within 60 days.
What happens at the hearing, and what comes after?
The Tribunal hears evidence and submissions from the appellant and from Customs. In a classification or valuation dispute this usually means product specifications, technical literature, contracts and pricing records, and sometimes a technical witness. If the appeal succeeds, the Tribunal can set aside the decision, as it did with the bills of demand in Ketua Pengarah Kastam v CL Systems Sdn Bhd.
A party dissatisfied with the Tribunal’s award can appeal to the High Court on a question of law, or of law and fact; in CL Systems, Customs did so. Section 141N of the Customs Act 1967 prevents the same dispute running in the Tribunal and in court at the same time, so choose the forum with care.
When is judicial review used instead of the Tribunal?
Judicial review in the High Court suits a challenge to the legality of a decision, for example a decision made without power, a misreading of the statute, or a breach of natural justice. It needs the court’s leave and must be filed promptly and within three months of the decision. The High Court has heard judicial review challenges against Customs decisions even where a Tribunal appeal was available, but the choice decides which forum hears the case, so make it before anything is filed.
How NZSK handles Customs Appeal Tribunal matters
Bring the decision letter or bill of demand and the date you received it, the customs declarations (K1, K2 or K8 forms), invoices, contracts, product specifications, audit correspondence and any ruling or exemption you relied on. We confirm the deadline, identify the strongest ground, and advise whether a review, a Tribunal appeal or judicial review is the right route. Your customs agent or tax adviser handles the computations, and we work with them throughout. Fees depend on the amount and years in dispute, the volume of documents and whether a hearing is needed; we give a fee quotation after the consultation.
Frequently Asked Questions
Speak to a Tax & Customs Lawyer Now!
- (+60)12-401 4799 | (+60)3-8060 0267
- [email protected]
Consultation by appointment — Mont Kiara, Kuala Lumpur & Puchong, Selangor
