This document is used to apply for a written decision issued by a competent authority which provides the applicant with an assessment of:
The applicant seeking advance ruling is an importer, exporter, producer or any person with a justifiable cause or a representative thereof.
The competent authority is the Customs administration or designated body responsible for the issuance of advance rulings.
Article 3.1 of the WTO Trade Facilitation Agreement outlines that each Member shall issue an advance ruling in a reasonable, time bound manner to an applicant that has submitted a written request containing all necessary information.
Standard 9.9 of the General Annex to the Revised Kyoto Convention outlines that the Customs shall issue binding rulings at the request of the interested person, provided that the Customs have all the information they deem necessary.
The WCO Recommendation on Introduction of the programmes for binding pre-entry classification information (1996).
The WCO developed technical guidelines outline all necessary information reasonably required to process a request for assessment of the classification, origin of the good or valuation.
There is not a single, universal electronic standard for advanced ruling applications. However, many countries have implemented electronic filing systems for various tax and customs rulings. In addition, some regional trade agreements have specific procedures for requesting advance rulings, some with electronic components.
Several WCO Members have implemented digital solutions, e.g., online application system.