Advance rulings |
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Known also as binding information or binding rulings.
A provision that allows an exporter or an importer to obtain an official and legally binding opinion on the classification, origin or customs value of their products from the local customs authorities prior to exporting/importing of the goods. Once the ruling is obtained it becomes legally binding on the customs authorities and offers the exporter a legal certainty and confirmation of the classification, origin or customs value of their products. In some countries, the ruling may also be binding on the applicant which means that once a ruling is obtained, the applicant is required to use it.
The application of this provision is usually based on the local customs legislation. The exporter or the importer applies to the local customs authorities under the applicable domestic procedure. Advance rulings are valid for a certain period of time also defined in the domestic customs legislation.
FTA parties agree to admit the goods subject to an advance ruling into their territory and specify the forms of administrative cooperation in case of any issues with the ruling. The rulings can be challenged and revoked if they were issued based on incorrect or incomplete information or if there have been any changes.
Exporters should contact the local customs authorities to obtain further information about the conditions of applying for an advance ruling.
Under some FTAs, advance ruling is necessary for the exporter or importer to be able to self-certify preferential origin on a commercial or shipping documentation (see certification).
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