Customs Objections

Under Customs Law art. 242, a written objection must be filed within 15 days of notice of the decision or sanction. The objection is reviewed by the regional directorate to which the issuing office is attached. If the objection is rejected, an annulment action may be filed before the tax court within 30 days (Administrative Procedure Code art. 7). The outcome depends on the specific evidence and the court's assessment; consult an attorney for your individual situation.

The deadline is a preclusion period; late objections are not examined in the administrative process. However, where new evidence or facts emerge, repayment or remission may be requested under Customs Law art. 211. Force-majeure claims are assessed together with supporting evidence. The outcome depends on the specific evidence and the court's assessment; consult an attorney for your individual situation.