Advance Customs Rulings
International Rules
What is an “Advance Ruling”
• A written decision
• Issued by Customs at the importer’s request
• Applies law to specific facts
• Issued prior to arrival of the goods
• Binding
What are the Benefits of an Advance Ruling?
• Reduces uncertainty
• Speeds up and reduces cost of customs
clearance
• Ensures uniformity of Customs treatment of
trader’s transactions in different customs
offices
What are the Subjects of Advance Rulings?
WTO Required
• Country of origin of goods
Not WTO Required *
• Tariff Classification
• Customs Valuation
• Custom Duty Preferences
• Other Customs Matters
*Not Yet!
Запити на обов’язкові рішення
Відносні обсяги
WTO Agreement on Rules of Origin
•
Customs must issue origin ruling within 150 days of the importer’s
request
•
Origin ruling shall remain valid for 3 years
•
Origin ruling can be nullified/revoked by Customs only in limited cases
(e.g., change in law or ruling request included false information)
•
Origin rulings must be made “publicly available”, subject to protection of
confidential information
•
Applicant has right to appeal adverse origin rulings
Administrative Appeals
WTO/Kyoto Convention Requirements
• Customs must give written reasons for its ruling
decision
• Persons can be required to make an initial appeal to
Customs, but must have right to make appeal
ultimately to judicial authority
• Appeal should be heard by independent authority
within the Customs administration
• Appeal should be decided as soon as possible
• Customs must give reasons for decision on appeal,
and advise person of further rights of appeal