WCO supports Bhutan on Advance Ruling System and improvement of tariff classification

12 July 2018

A WCO Revenue Package national Workshop on the development of an advance ruling system for classification, funded by CCF Korea, was held in Paro, Bhutan, from 2 to 6 July 2018. Twenty five Customs officials worked intensively during the Workshop, which was facilitated by one expert from the WCO Secretariat and one accredited expert from Thai Customs.

The Workshop focused on the improvement of the current classification work model and on the implementation of an advance ruling system for classification as set out in the WTO Agreement on Trade Facilitation.  While Bhutan is not yet a WTO Member, it has already approved the legal framework for the Advance Ruling System and is putting efforts into its effective implementation.

During the Workshop, the tools and instruments developed under the Revenue Package for advance rulings, HS classification and the amendments under discussion for the HS 2022 were also topics of discussion.  The Deputy Collector of Customs & Excise Division, Tashi Namgay, delivered a presentation on the current situation within Bhutan Customs with regard to tariff classification infrastructure as well as potential strategies in relation to advance rulings.

At the end of the Workshop, the participants presented the results of the practical application of the Diagnostic Tool on Tariff Classification Work and Related Infrastructure, including an action plan with proposals and solutions related to the modernization of classification work and the implementation of an advance ruling system for classification.

The Officiating Director, Mr. Karma Loday, highlighted the importance of HS classification and an effective advance ruling system for the modernization plan of Bhutan Customs and recognized the need of imparting the necessary knowledge to the officials that work in this area. He thanked the WCO and CCF Korea for their support and confirmed that the diagnostic and action plan presented by the participants would be considered by the Director General of Bhutan Customs.