Does the importer have the right to appeal against the value decision taken by the customs administration?

Does the importer have the right to appeal against the value decision taken by the customs administration?

Indeed, Article 11 of the WTO Value Agreement states that the law of each Member State must clarify the right to appeal against the determination of customs value without fines – and that the first grievance be addressed to a higher authority within the Customs Authority or to an independent body – To appeal to a judicial authority to reach the final right of grievance


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