Single window valuation system cargo tracking

18.2 Complaint Review Sections
ERCA has established complaint review sections at the levels of its 
branch offices and at its head office.
ERCA’s branch offices complaint review sections have the powers 
and duties to review and decide on complaints submitted against 
the following:
• Decisions on the origin, valuation, description and tariff 
classification of goods;
• Decisions given following a post clearance audit under the 
Customs Proclamation; and
• Other administrative decisions given in respect of customs 
formalities.
ERCA’s Complaint Review Section at the head office has the 
following powers and duties:
• Review and decide on appeals against decisions given at 

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branch office Complaints Review Sections;
• Review the rejection of objections to the forfeiture of goods or 
means of transport submit recommendations to the Director 
General of ERCA; and
• Review administrative penalties imposed and submit 
recommendations to the Director General of ERCA.
18.3 Complaint Handling Procedures
A complaint or an appeal to any complaint review sections shall be 
in writing and submitted within 15 days from the date of the written 
decision causing the grievance. It should be signed and submitted by 
the aggrieved person or his/her agent.
According to Articles 14-16 of the Directive to Determine the 
Working Modalities of the Customs Complaints Review Sections No. 
107/2007 EC, applications to the Complaints Review Sections are 
only admissible if the complainant:
• Produces the complaint or appeal within fifteen (15) days of 
the department head’s or by director’s(in case of forfeitures) 
rendering of the final administrative decision, administrative 
penalty, or forfeiture decisions on goods or means of 
transportation; and
• Submits a guarantee that is equal to the contested duty and 
tax for the release of the good if he/she wants the release of 
the good. In case of exporters and producers or if it involves 
post audit clearance, an insurance bond is allowed.
The specifics which must be indicated in the contents of the 
complaint or appeal include the following:
• Clarity on the facts and reasons;
• Particulars relating to the applicant, declaration (its number) 
and the decision appealed (with its date) and by whom the 
decision was given;

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89 The RKC (Chapter 10, Standard no. 10.9) waives the general need to attach documents in 
appeals cases where Customs already has all the relevant evidence and documents. Thus, it 
alleviates the burden of the complainant if production of evidence should be for those docu-
ments not available in the system.
90 Article 154(3) of the Customs Proclamation does not demand reasons and justification for the 
section’s decisions but Article 10 of the Directive to Determine the Working Modalities of the 
Customs Complaints Review Sections No. 107/2007 EC requires that reasons for the decision 
be given.
91 This refers to matters under Article 153(2)(b) and (c) of the Customs Proclamation.
• Relevant documents including evidence on the guarantee 
furnished;
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• If the complaint/appeal relates to tariff matters, the material 
of which the good is made; the purpose of the good; if the 
good is not assembled completely, the remaining percentage; 
an explanation of the difference of the tariff provisions; and a 
reference to tariff provisions/articles and regulations.
The Complaint Review Section at the branch level communicates 
its decision in writing
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to the complainant in thirty (30) days, unless 
documents and evidence requirements are not fulfilled. In any 
case, evidence requests need to be fulfilled within two months; 
otherwise the Section will decide in the next 10 days. However, 
if the evidence needed are gathered before the two months limit, 
the Section will decide in the next ten (10) days. The Section also 
notifies its decision to the complainant within three (3) working days 
of making them.
The Complaint Review Section at headquarters follows the same 
time lines when entertaining appeals against decisions taken by 
branch office Complaints Review Sections.
For matters that require the decision of the General Manager,
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the 
Complaint Review Section at headquarters will normally pass on 
recommendations to the Director General in thirty (30) days, and 
the latter then has to take a decision in seven (7) working days. The 
decision will include a statement about the right of appeal if there 
is total or partial rejection of the complaint and needs to be notified 
to the complainant by the Section in three (3) working days from 
the decision of the General Manager. Evidentiary time lines referred 
above also work for these particular matters. In case of failure to 

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92 This reflects the judicial review suggested in Article 4(1)(1.1)(b) of the WTO Agreement on 
Trade Facilitation as well as Article 2/Standard 10/6 of the RKC.
93 As per Article 57 of the Tax Administration Proclamation No. 983/2016, which explains the 
appeal procedure.
deliver decisions in the mentioned time limits, it will not block the 
complainant from exercising his/her other rights.