Overview

Collection of revenue has historically been the cornerstone of a Customs administration’s responsibilities. For a number of years, Customs has been actively involved in protection of society and trade facilitation initiatives. More recently, the role of Customs has expanded; issues such as the fight against counterfeiting, counter-terrorism activities and the protection of the environment have featured high on the agenda of international Customs work programmes. However, alongside these important topics, the role of revenue collection, the founding and fundamental role of Customs, continues to be an area of concern for Customs administrations.

News

Introduction to materials

All the tools developed under the Revenue Package, grouped by topic, are in the list and are accessible via the link.

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.