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The following may be appealed against a customs officer: 1) adopted decisions, 2) actions, 3) inaction, 4) compiled customs audit reports.

To the Appeal Committee of the Tax and Customs Authorities of the RA State Revenue Committee or to the RA Administrative Court.

For the examination of appeals, the Appeal Committee of the Tax and Customs Authorities (hereinafter referred to as the Committee) operates within the RA State Revenue Committee.

An appeal may be submitted to the Committee within the following timeframes: 1) A decision adopted and entered into force by the customs authority or an audit report can be appealed within two months from the date it enters into force; as for the actions or omissions of a customs official - within two months from the date they were performed or manifested. 2) In case the customs authorities do not accept the amount of the customs value or the method of determining the customs value - within 10 working days after receiving the rejection conclusion.

The appeal must be submitted in written form and in the Armenian language, containing the following: 1) The name of the Committee to which the appeal is addressed. 2) In the case of a physical person: first name, last name, TIN (Taxpayer Identification Number), and address. In the case of an organization: the organization's name, location, TIN, and the first name, last name, and position of the person filing the appeal on its behalf, as well as telecommunication data. 3) The subject of the appeal. 4) The claimant's request. 5) The list of documents attached to the appeal. 6) The year, month, and date of drafting the appeal. 7) The signature of the person filing the appeal. The form of the appeal-application is established by Annex 2 of the Decree No. 656-N of the Chairman of the RA State Revenue Committee, dated June 21, 2022. Decree No. 656-N 9Armenian)

The appeal can be sent: 1) To the email address: secretariat@petekamutner.am, 2) Via the unified portal for electronic requests: e-request.am, 3) Via postal service: only by registered mail, 4) In person: by submitting it to the service hall located at 7 Khorenatsi St., Yerevan, RA, or to any service center of the Taxpayers Service Department of the RA State Revenue Committee. Service Departments

In case an incomplete appeal-application is submitted, the RA SRC shall inform the applicant in writing about the deficiencies and suggest rectifying them within three working days. If the deficiencies are eliminated and the Committee is notified within the specified period, the appeal-application is considered accepted from the date of its initial submission. The Committee shall also examine an appeal-application submitted with deficiencies if those deficiencies do not hinder the further examination of the appeal.

Appeal-applications submitted to the Committee can be examined through written and oral procedures. Oral examination is carried out through sessions of the Appeal Committee, while written examination is conducted via the general electronic document management system by organizing a written vote. Moreover, the session is conducted through an oral procedure if the person filing the appeal-application has submitted justifications for conducting the examination through an oral procedure, which have been accepted by the Appeal Committee. The working procedure of the Appeal Committee is established by Annex 1 of the Decree No. 656-N of the Chairman of the RA State Revenue Committee, dated June 21, 2022. Decree No. 656-N (Armenian)

The appeal procedure is carried out on a free-of-charge basis.

The person who submitted the appeal shall be notified in advance of the time and place of the relevant session, where the person who submitted the appeal, their chief accountant, and (or) a person authorized by the applicant (specialist) may participate in the Committee session.

The absence of the person who submitted the appeal or their representatives, who have been notified of the time and place of the Committee session, shall not be an obstacle to continuing the session of the appeal committee and resolving the dispute on its merits.

The customs authority shall examine the appeals submitted to the Committee and adopt decisions regarding them within 30 days, while appeals from taxpayers holding a valid law-abiding taxpayer certificate shall be examined within 15 days. The calculation of the period specified in this part begins from the first working day following the date the written appeal was registered in the relevant body. In specific cases, the mentioned period may be extended by 15 days, about which the applicant is informed. If no response is provided regarding the appeal within the specified period, the decision of the customs authority's appeal committee to grant the appeal is considered adopted.

The Committee may adopt the following decisions: 1) on terminating the appeal proceedings, 2) on granting the appeal, 3) on partially granting the appeal, 4) on rejecting the appeal, 5) on conducting a re-audit.

Decisions adopted by the Committee are confirmed by a simple majority vote. The decisions are signed by the Chairman of the Committee with an electronic signature, and the applicant is notified of the decision within three working days by posting the decision on the taxpayer's personal page in the tax authority's electronic reporting management system. Physical persons not registered as taxpayers are notified via email (if provided), by registered mail (with acknowledgment of receipt), or by hand delivery.

The decisions of the Committee are public and are published on the official website of the RA State Revenue Committee. Decisions of the Appeal Committee (Armenian)

The decision of the Committee enters into force on the day following the date of notification.

If the applicant does not agree with the decision made by the Committee, they may file an appeal against it in the RA Administrative Court.

You can briefly familiarize yourself with the appeal process (Armenian) here.