Implementation of Advance Rulings in Trinidad and Tobago

Reasons for Implementation An increase in the number of classification disputes Complaints by importers and exporters of inefficiencies in the classification process There was a need to provide advanced and predictable information to the trading community Recognition of the need to be RKC compliant( Revised Kyoto Convention) Direct participation at the Negotiating Group on Trade Facilitation

HOW THE COMMITTEE WORKS Meetings are held monthly and applications submitted are dealt with on a case by case basis Discussions are based on the literature submitted and the importer’s recommended class is also given consideration. The committee sends the files and their findings to the legal section A further review is done and the file is then sent to the comptroller for final review The comptroller reviews the file based on the recommendations of the legal counsel The comptroller approves /disapproves based on his final assessment File returns to the classification committee from the comptroller The importer is advised of the findings officially in writing A general order with details of the ruling is prepared and circulated to all members of staff and is placed on the division’s website

BENEFITS Improved Transparency and Predictability with regard to tariff classifications Reduced Clearance Time for goods Creation of a Data Base which benefits the trading community as well as the Division Traders can now obtain precise and legally binding rulings before the goods arrive at the point of entry Reduced disputes between customs authorities and traders on tariff classifications Facilitates pre arrival clearance and electronic releases Cooperation and Confidence is built in the relationship between Customs and the Trading community

LESSONS LEARNT There is always room for improvement in any system of classification of goods Adaptation and Adjustment as the system is implemented and is up and running Issues that arise cannot be predicted or forecasted

THE END THANK YOU ANY QUESTIONS ?