Title Can an advance ruling be appealed?
Description

Yes. If the applicant is dissatisfied with the Advance Ruling given by the Customs & Border Control Department, within thirty (30) days after the date of the ruling an appeal can be made to the Commissioner of Customs.


If the applicant is dissatisfied with the ruling made by Commissioner of Customs, within forty five (45) days of being served with the decision by the Commissioner, an appeal can be made to the Tax Appeal Tribunal.


All Advance Rulings will be published via the internet on the KRA website. Any information intended to be of a confidential nature will be omitted from publication.
Category Advance Ruling