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  • Announcement

    The extension of the Movement Control Order was announced by the honorable Prime minister. Please be informed that all matters relating to filing and proceedings of appeal at the Customs Appeal Tribunal will be extended until the MCO directive ends. The rescheduling of the appeal cases will be made and the notification will be sent by email or phone call to the parties concerned.  


The Customs Appeal Tribunal (CAT) is an independent judicial body to hear and decide appeals filed against the decision of the Director General of Customs under the Customs Act 1967, the Excise Act 1976, Sales Tax Act 1972 and the Service Tax Act 1975. All decisions of the Director General of Customs except in any matter relating to compound and seizure of goods can be appealed to the CAT. The Customs Appeal Tribunal began operating on 1 June 2007 and the hearing of every appeal is done on the principle of Fair, Transparent and Fast which is core to the function of CAT.

An appellant can file an appeal at the CAT by filling up Form A (Notice of Appeal) and paying the filing fee of RM100.00. Form A can be obtained free of charge at the CAT's office or downloaded from this portal. An appeal can also be filed online on this portal. The hearing of an appeal may be held in any place other than the CAT's office in Putrajaya based on a formal application by the appellant. In exercising its jurisdiction, CAT can assist the parties to negotiate an agreed settlement before the hearing of an appeal.

The hearing of every appeal will be completed within 60 days from the first day of the hearing before the Tribunal commences as provided under section 141T(1) of the Customs Act 1967. The appeal proceeding before the Tribunal shall be closed from the public unless agreed otherwise by the parties to the appeal.

Appeal Decision



Contact Us

Customs Appeal Tribunal
Ministry of Finance Malaysia
Level 4, Perbendaharaan 2
No. 7 Persiaran Perdana
Presint 2
Pusat Pentadbiran Kerajaan Persekutuan
62592 Putrajaya

Tel : 03-88906401/6403
Fax : 03-88906412/6415
E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.


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