1. Advance Customs Rulings International Rules

2. 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

3. 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

4. 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!

5. Запити на обов’язкові рішення Відносні обсяги

6. 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

7. 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