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Advance Rulings

The key objective of pre-entry advance ruling programmes is to provide decisions on the classification, origin and valuation of commodities prior to their importation or exportation, thus adding certainty and predictability to international trade and helping traders to make informed business decisions based on legally binding rulings.

Customs administrations also benefit from having advance knowledge of future importations which is useful for risk management purposes.

The technical guidelines below are aimed at providing assistance to the relevant bodies in the practical implementation and application of advance ruling programmes.