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03-8890 6401 | tribunalkastam.treasury.gov.my

To be a dynamic appeal tribunal in settling customs disputes

Register, hear and decide appeals in a fair, transparent and speedy manner


  1. Provide an appeal system which is fair, transparent and speedy for dissatisfied persons to appeal against the decision of the Director General of Customs
  2. Enhance the efficiency of the tax administration appeal system to make it more business and client friendly



  1. Register, hear and decide on appeals filed.
  2. Assist parties to negotiate an agreed settlement
  3. Act as an independent judicial body
  4. The decision of the Tribunal is deemed to be an order of a Sessions Court and can be enforced accordingly
  5. The decision of the Tribunal is final and binding on all parties



  1. Register an appeal on the same day of filing.
  2. Fix the date, place and time of hearing and inform the parties not less than fourteen (14) days before the date of hearing.
  3. Assist the parties to negotiate an agreed settlement. Where such settlement cannot be reached, proceed with the hearing of the appeal.
  4. Decide the appeal without delay and if practicable within sixty (60) days from the first day of hearing