What is the order of appealing against the resolutions issued by Customs Authorities?

Answer:
An appeal against the decisions, actions or inaction (negligence) of an official or other employee of a Customs Authority, Agency (including a deputy head of the Authority) should be submitted to the head of the Authority, Agency.

An appeal against the decisions, actions or inaction (negligence) of a head of a Customs Post should be submitted to the Customs Office that supervises this Customs Post.

An appeal against the decisions, actions or inaction (negligence) of a head of a Customs Office, a Specialised Customs Body and Customs Agency should be submitted to the central executive power body that provides implementation of the State Policy in the sphere of customs (SCSU).

An appeal against the decisions, actions or inaction (negligence) of a head of the central executive power body that provides implementation of the State Policy in the sphere of customs (SCSU) should be submitted to the central executive power body that provides development and implementation of the State Policy in the sphere of finances, if the other option is not stipulated by the Law.

Decisions, actions or inaction (negligence) of Customs Authorities or their officials may be appealed directly at court in the order determined by the Law. (Articles 25 and 29 of the Customs Code of Ukraine)