1. Implementation of Advance Rulings in Trinidad and Tobago

2. 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

3. 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

4. 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

5. 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

6. THE END
THANK YOU
ANY QUESTIONS ?