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Advance Ruling under Customs

Osgan Consultants

Advance Ruling under Customs

Article 3 of WTO Agreement on Trade Facilitation, make it obligatory for each member countries to have mechanism of Advance Ruling as a trade facilitation measure and minimize disputes.


Advance Ruling means a written decision on any questions regarding the liability to pay duty in relation to importing or exporting which is proposed to be undertaken by the applicant.


The question on which the advance ruling is sought shall be in respect of, –

(a) classification of goods under the Customs Tariff Act, 1975;

(b) applicability of a notification issued under sub-section (1) of section 25, having a bearing on the rate of duty;

(c) the principles to be adopted for the purposes of determination of value of the goods under the provisions of this Act.

(d) applicability of notifications issued in respect of tax or duties under this Act or the Customs Tariff Act, 1975 (51 of 1975) or any tax or duty chargeable under any other law for the time being in force in the same manner as duty of customs leviable under this Act or the Customs Tariff Act;

(e) determination of origin of the goods in terms of the rules notified under the Customs Tariff Act, 1975 (51 of 1975) and matters relating thereto.

(f) any other matter as the Central Government may, by notification, specify.


To avoid any litigations and impart certainty to a transaction, applicant is advisable to proceed for advance ruling and represent the authority before undertaking a transaction. 





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