Common use of Advance Rulings Clause in Contracts

Advance Rulings. 1. Each Party, through its customs administration or other relevant authorities, to the extent permitted by its domestic laws, regulations and administrative determinations, on the application of a person described in Paragraph 2(a), shall provide in writing advance rulings in respect of the tariff classification, questions arising from the application of the principles of the Agreement on Customs Valuation and/or origin of goods. 2. Where available, each Party shall adopt or maintain procedures for advance rulings, which shall: (a) provide that an importer in its territory or an exporter or producer in the territory of another Party may apply for an advance ruling before the importation of the goods in question; (b) require that an applicant for an advance ruling provide a detailed description of the goods and all relevant information needed to process an application for an advance ruling; (c) provide that its customs administration may, at any time during the course of an evaluation of an application for an advance ruling, request that the applicant provide additional information within a specified period; (d) provide that any advance ruling be based on the facts and circumstances presented by the applicant, and any other relevant information in the possession of the decision-maker; and (e) provide that an advance ruling be issued to the applicant expeditiously, within the period specified in each Party's domestic laws, regulations or administrative determinations. 3. A Party may reject requests for an advance ruling where the additional information requested by it in accordance with Paragraph 2(c) is not provided within the specified period. 4. Subject to Paragraphs 1 and 5 and where available, each Party shall apply an advance ruling to all importations of goods described in that ruling imported into its territory for three years from the date of that ruling, or such other period as specified in that Party's domestic laws, regulations or administrative determinations. 5. A Party may modify or revoke an advance ruling upon a determination that the ruling was based on an error of fact or law (including human error), the information provided is false or inaccurate, if there is a change in domestic law consistent with this Agreement, or there is a change in a material fact or circumstance on which the ruling is based. 6. Where an importer claims that the treatment accorded to an imported good should be governed by an advance ruling, the customs administration may evaluate whether the facts and circumstances of the importation are consistent with the facts and circumstances upon which an advance ruling was based.

Advance Rulings. 1. Each PartyParty shall issue, through its customs administration or other relevant authoritiesauthority, prior to the extent permitted by its domestic laws, regulations and administrative determinations, on the application importation of a person described in Paragraph 2(a)good into its territory, shall provide in writing a written advance rulings in respect ruling upon written request of the tariff classification, questions arising from the application of the principles of the Agreement on Customs Valuation and/or origin of goods. 2. Where available, each Party shall adopt or maintain procedures for advance rulings, which shall: (a) provide that an importer in its territory territory, or an exporter or producer in the territory of another the other Party may apply for an advance ruling before the importation of the goods in question; with regard to: (a) tariff classification; (b) require that an applicant the application of customs valuation criteria for an advance ruling provide a detailed description particular case, in accordance with the provisions of the goods Customs Valuation Agreement; (c) whether a good is originating in accordance with Chapter 3 (Rules of Origin and all relevant Origin Procedures); and (d) such other matters as the Parties may agree. 2. Each Party shall adopt or maintain procedures for the issuance of such advance rulings, including the details of the information needed required to process an application for a ruling. Each Party shall issue an advance ruling expeditiously, and no later than 90 days or such longer period exceptionally specified in the laws of the Party after a request, provided that the requester has submitted all information that the Party requires, including, if the Party requests, a sample of the good for which the requester is seeking an advance ruling; (c) provide that its customs administration may, at any time during the course of an evaluation of an application for . 3. A Party may decline to issue an advance ruling, request that the applicant provide additional information within a specified period; (d) provide that any advance ruling be based on if the facts and circumstances presented by forming the applicant, and any other relevant information in the possession basis of the decision-maker; and (e) provide advance ruling are the subject of administrative or judicial review. The Party that declines to issue an advance ruling shall promptly notify the requester in writing, setting forth the relevant facts and the basis for its decision to decline to issue the advance ruling. 4. Each Party shall provide that advance rulings shall be issued in force from their date of issuance, or another date specified in the ruling. Subject to paragraphs 1 and 5, an advance ruling shall remain in force, provided that the applicant expeditiouslyfacts or circumstances on which the ruling is based remain unchanged, within or for the period specified in each Party's domestic the laws, regulations or administrative determinations. 3rulings of the importing Party. A Party may reject requests for an advance ruling where the additional information requested by it in accordance with Paragraph 2(c) is not provided within the specified period. 4. Subject to Paragraphs 1 and 5 and where available, each Party shall apply an advance ruling to all importations of goods described in that ruling imported into its territory for three years from the date of that ruling, or such other period as specified in that Party's domestic laws, regulations or administrative determinations. 5. A The issuing Party may modify or revoke an advance ruling upon a determination that after the ruling was based on an error of fact or law Party notifies the requester, where, consistent with this Agreement: (including human error), the information provided is false or inaccurate, if a) there is a change in domestic law consistent with this Agreement, the relevant laws or regulations; (b) incorrect information was provided or relevant information was withheld; or (c) there is a change in a the material fact or circumstance circumstances on which the ruling is was based. , including the change of the main functions of the good by the development of science, technology and the production method. 6. Where an importer claims that The issuing Party may modify or revoke a ruling in a retroactive manner, in accordance with its laws and regulations, if the treatment accorded requester provided incorrect information or withheld relevant information. 7. Subject to an imported good should be governed by an any confidentiality requirements in its laws and regulations, each Party shall make available to the public, on the Internet, its advance ruling, rulings on tariff classification and any other matter as the customs administration Parties may evaluate whether the facts and circumstances of the importation are consistent with the facts and circumstances upon which an advance ruling was basedagree.

Advance Rulings. 1. Each PartySubject to Paragraph 2, through its customs administration or other relevant authoritieseach Party shall provide, in writing, advance tariff classification rulings (hereinafter referred as “pre-classification”) to the extent permitted by its domestic laws, regulations and administrative determinations, on the application of a person described in Paragraph Sub-paragraph 2(a), shall provide in writing advance rulings in respect of the tariff classification, questions arising from the application of the principles of the Agreement on Customs Valuation and/or origin of goods. 2. Where available, each Each Party shall adopt or maintain procedures for advance rulingspre-classification, which shall: (a) provide that an importer in its territory or an exporter or producer in the territory of another the other Party may apply for an advance ruling pre-classification before the importation of the goods in question; (b) require that an applicant for an advance ruling pre-classification provide a detailed description of the goods and all relevant information needed to process an application for an advance rulinga pre-classification; (c) provide that its customs administration may, at any time during the course of an evaluation of an application for an advance rulingpre-classification, request that the applicant provide additional information within a specified period; (d) provide that any advance ruling pre-classification be based on the facts and circumstances presented by the applicant, and any other relevant information in the possession of the decision-maker; and (e) provide that an advance ruling pre-classification be issued to the applicant expeditiously, or in any case within 30 working days of the period specified in each Party's domestic laws, regulations or administrative determinationsreceipt of all necessary information. 3. A Party may reject requests for an advance ruling pre-classification where the additional information requested by it in accordance with Paragraph Sub-paragraph 2(c) is not provided within the specified period. 4. Subject to Paragraphs 1 and 5 and where availableParagraph 5, each Party shall apply an advance ruling a pre-classification to all importations of goods described in covered by the application for that ruling pre-classification imported into its territory for three within five years from of the date of that rulingthe pre-classification is issued, or such other period as specified in that required by a Party's domestic ’s laws, regulations or administrative determinationspolicies. 5. A Party may modify or revoke an advance ruling a pre-classification upon a determination that the ruling classification was based on an error of fact or law (including human error), the information provided is false or inaccurate, if there is a change in in: (a) domestic law consistent with this Agreement, or there is a change in ; or (b) a material fact or circumstance factor; or (c) the circumstances on which the ruling is based. ARTICLE 308 1. The importing Party shall facilitate the importation of goods for which a Certificate of Origin has been issued in accordance with Chapter 4 of this Agreement to the greatest extent permitted under its laws, regulations and policies. In particular, subject to Paragraphs 2 to 4, the importing Party shall not dispute the customs duty payable on such goods at the time of importation or entry for home consumption, provided they are imported and entered in accordance with the relevant Certificate of Origin. 62. To ensure the requirements of Paragraph 1 are met, the importing Party may request the presentation of the Certificate of Origin issued for goods. The customs administration of the importing Party may require the deposit of a security, including a cash security, up to the amount which would be payable on the goods if they did not qualify for preferential tariff treatment. 3. Paragraph 1 does not prevent the importing Party from disputing the customs duty payable on the goods referred to in that Paragraph after the goods have entered for home consumption, in accordance with its laws, regulations and policies. 4. Paragraph 1 does not apply where any goods previously traded by the importer, exporter or producer of the imported goods, or by any person associated with that importer, exporter or producer, are the subject of current verification action, or have been denied preferential tariff treatment, in accordance with Chapter 4 of this Agreement. 5. Where an importer claims that a dispute arises between the treatment accorded to an imported good should be governed by an advance rulingParties as to: (a) the valuation or the tariff classification of goods for which a Certificate of Origin has been issued in accordance with Chapter 4 of this Agreement; or (b) the valuation or the tariff classification of non-originating materials used or consumed in the processing of those goods; or (c) the interpretation of the rules of origin on which the relevant Certificate of Origin was based, the customs administration may evaluate whether the facts and circumstances of the importation are consistent importing Party shall consult with the facts and circumstances upon which an advance ruling was based.exporting Party with a view to resolving the issue prior to taking any action to recover duties. ARTICLE 309

Advance Rulings. 1. Each PartyParty shall, through its customs administration or other relevant authoritiescompetent authority, expeditiously provide a written advance ruling, prior to the extent permitted by its domestic laws, regulations and administrative determinations, on the application importation of a person described good into its territory. The advance ruling shall be issued in Paragraph 2(a), shall provide in writing advance rulings in respect of the tariff classification, questions arising from the response to a written application of the principles of the Agreement on Customs Valuation and/or origin of goods. 2. Where available, each Party shall adopt or maintain procedures for advance rulings, which shall: (a) provide that made by an importer in its whose territory or an exporter or producer in the territory of another Party may apply for an advance ruling before the importation of the goods in question; (b) require that an applicant for an advance ruling provide a detailed description of the goods and all relevant information needed to process an application for an advance ruling; (c) provide that its customs administration mayother Party, at any time during the course of an evaluation of an application for an advance ruling, request that the applicant provide additional information within a specified period; (d) provide that any advance ruling be based on the facts and circumstances presented stated by such importer, exporter or producer of the good, with respect to: a) whether the good qualifies as originating according to Chapter 4 (Rules of Origin); b) whether the non-originating materials used in the production of the good have undergone applicable changes on tariff classification established in Annex 4.03 (Specific Rules of Origin); c) whether the good fulfills the requirement of regional value content established in Chapter 4 (Rules of Origin) and in Annex 4.03 (Specific Rules of Origin); or d) whether the method applied by an exporter or producer in the territory of the other Party, according to the norms and principles of the Customs Valuation Agreement, to calculate the transaction value of a good or of the materials used in the production of the good, with respect to which an advance ruling is being requested, is adequate for demonstrating whether the good satisfies a regional value content requirement according to Chapter 4 (Rules of Origin) and in Annex 4.03 (Specific Rules of Origin). 2. Each Party shall establish directives for the issuance of advance rulings, including: a) the obligation of the importer to provide information reasonably required to process an application for such ruling; b) the power of the competent authority to ask at any time for additional information from the person who applies for an advance ruling, while evaluating such application; c) the obligation of the competent authority to issue an advance ruling within a maximum period of one hundred and twenty (120) days, once all the necessary information has been collected from the applicant, and any other relevant information in the possession of the decision-maker; and (ed) provide that the obligation of the competent authority to issue an advance ruling be issued to the applicant expeditiouslyin a complete, within the period specified in each Party's domestic lawswell-founded, regulations or administrative determinationsand reasoned manner. 3. A Party may reject requests for an advance ruling where the additional information requested by it in accordance with Paragraph 2(c) is not provided within the specified period. 4. Subject to Paragraphs 1 and 5 and where available, each Each Party shall apply an advance ruling to all importations of goods described in that ruling imported into its territory for three years the imports concerned, from the date of that on which the ruling is issued or a later date indicated in the ruling, unless such ruling has been modified or such revoked according to paragraph 5. 4. Each Party shall provide any person who applies for an advance ruling the same treatment, including the same interpretation and application of the provisions of Chapter 4 (Rules of Origin), regarding the determination of origin as provided for any other period as specified person, to whom an advance ruling has been issued, whenever the facts and circumstances are identical in that Party's domestic laws, regulations or administrative determinationsall substantial aspects. 5. A Party may modify or revoke an An advance ruling upon a determination that may be modified or revoked by the ruling was issuing competent authority: a) when it is based on an error error: i) in fact; ii) in the tariff classification of fact the good or law materials which are the subject of the ruling; or iii) in the application of the regional value content requirement according to Chapter 4 (including human errorRules of Origin), ; b) when the information provided ruling is false or inaccurate, if not in accordance with the interpretation agreed by the Parties with respect to Chapter 4 (Rules of Origin); c) when there is a change in domestic law consistent with this Agreement, the facts or there is a change in a material fact or circumstance circumstances on which the ruling is based; d) for the purpose of conforming with a modification of Chapter 4 (Rules of Origin) or this Chapter; or e) for the purpose of complying with an administrative decision independent from the issuing authority, a judicial decision or to adjust to a change in the national legislation of the Party that issued the advance ruling. 6. Where an importer claims Each Party shall provide that the treatment accorded to an imported good should be governed by any modification or revocation of an advance rulingruling shall enter into force from the date on which the modification or revocation is issued, or on such later date as may be specified therein, and shall not be applied to the customs administration may importation of a good having occurred prior to that date, unless the person to whom the advance ruling was issued has not acted according to its terms and conditions. 7. Each Party shall provide that, when its competent authority verifies the origin of a good with respect to which an advance ruling has been issued, that authority shall evaluate whether whether: a) the facts exporter or producer has complied with the terms and circumstances conditions of the importation advance ruling; b) the operations of the exporter or producer are consistent with the facts and circumstances upon on which the advance ruling is based; and c) the data and calculations used in the application of criteria or methods to calculate the regional value content are correct in all substantial aspects. 8. Each Party shall provide that, when its competent authority determines that any of the requirements established in paragraph 7 has not been fulfilled, that authority may modify or revoke the advance ruling as the circumstances warrant. 9. Each Party shall provide that, when a person to whom an advance ruling has been issued demonstrates that he has acted with reasonable care and in good faith while stating the facts and circumstances on which the ruling was based, that person shall not be penalized whenever the issuing authority determines that the ruling was based on incorrect information. 10. Each Party shall provide that, when an advance ruling has been issued to a person who had falsely stated or omitted substantial facts or circumstances on which the ruling was based, or has not acted in accordance with the terms and conditions of the ruling, the competent authority may apply measures against that person according to the legislation of each Party. 11. The Parties shall provide that the holder of an advance ruling may use it solely while the facts or circumstances on which the ruling was based are maintained. In case those facts or circumstances have changed, the holder of the ruling shall be allowed to present the necessary information for the issuing authority to modify or revoke it according to paragraph 5. 12. Any good subject to an origin verification or a request for review or appeal in the territory of one of the Parties, shall not be subject to advance ruling.

Advance Rulings. 1. Each PartyParty shall, through its customs administration or other relevant authoritiesadministration, issue a written advance ruling prior to the extent permitted by its domestic laws, regulations and administrative determinations, on the application importation of a person described in Paragraph 2(a), good into its territory that sets forth the treatment that the Party shall provide to the good at the time of importation, or exportation in writing advance rulings in respect the case of the tariff classification, questions arising from the application of the principles of the Agreement on Customs Valuation and/or origin of goodseligibility for drawback or duty deferral. 2. Where availableEach Party shall allow a person of a Party who is an exporter, importer, producer, or any other person that has a justifiable cause, or a representative thereof, to request a written advance ruling. 3. No Party shall require, as a condition for requesting an advance ruling, a person of the other Party to establish or maintain a contractual or other relation with a person located in the territory of the importing Party. 4. Notwithstanding paragraph 3, each Party may require a person of the other Party requesting an advance ruling to submit a commercial or government-issued publicly-available document that provides assurance of that person’s status as a trader. 5. Each Party shall issue advance rulings with regard to: (a) tariff classification; (b) the application of customs valuation criteria for a particular case in accordance with the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade, set out in Annex 1A to the WTO Agreement (“Customs Valuation Agreement”); (c) the origin of the good; (d) whether a good is subject to a quota or a tariff-rate quota; and (e) eligibility for a drawback or duty deferral program. 6. Each Party shall adopt or maintain uniform procedures throughout its territory for the issuance of advance rulings, which shallincluding a detailed description of the information required to process an application for a ruling. 7. Each Party shall provide that its customs administration: (a) provide that an importer in its territory or an exporter or producer in the territory of another Party may apply for an advance ruling before the importation of the goods in question; (b) require that an applicant for an advance ruling provide a detailed description of the goods and all relevant information needed to process an application for an advance ruling; (c) provide that its customs administration may, at any time during the course of an evaluation of an application a request for an advance ruling, request supplemental information from the person requesting the ruling or a sample of the good for which the advance ruling was requested; (b) in issuing an advance ruling, take into account the facts and circumstances provided by the person requesting that ruling; (c) issue the applicant provide additional ruling as expeditiously as possible and in no case later than 150 days after it has obtained all necessary information within a specified period;from the person requesting an advance ruling; and (d) provide that any to the person requesting an advance ruling be based the reasons for that ruling with the factual and legal basis. 8. Each Party shall provide that its advance rulings take effect on the date that they are issued or on a later date specified in the ruling, and remain in effect unless the advance ruling is modified or revoked. 9. Each Party shall provide to a person requesting an advance ruling the same treatment as it provided to any other person to whom it issued an advance ruling, provided that the facts and circumstances presented by the applicant, and any other relevant information are identical in the possession of the decision-maker; andall material respects. (e) provide that an 10. An advance ruling be issued to the applicant expeditiously, within the period specified in each Party's domestic laws, regulations or administrative determinations. 3. A Party may reject requests for an advance ruling where the additional information requested by it in accordance with Paragraph 2(c) is not provided within the specified period. 4. Subject to Paragraphs 1 and 5 and where available, each a Party shall apply throughout its territory to the person to whom the ruling is issued. 11. After issuing an advance ruling to all importations of goods described in that ruling imported into its territory for three years from the date of that ruling, or such other period as specified in that Party's domestic laws, regulations or administrative determinations. 5. A the Party may modify modify, revoke, or revoke an invalidate the advance ruling upon if: (a) there is a determination that change in the law, facts, or circumstances on which the ruling was based; (b) the ruling was based on inaccurate or false information; or (c) the ruling was based on an error of fact or law (including human error), the information provided is false or inaccurate, if there is a change in domestic law consistent with this Agreement, or there is a change in a material fact or circumstance on which the ruling is based. 612. Where an importer claims that the treatment accorded A Party may decline to an imported good should be governed by issue an advance ruling, the customs administration may evaluate whether ruling if the facts and circumstances forming the basis of the importation advance ruling are consistent with the subject of a post clearance audit or an administrative or judicial review or appeal. A Party that declines to issue an advance ruling shall promptly notify, in writing, the person requesting the ruling, setting out the relevant facts and circumstances upon which and the basis for its decision. 13. No Party shall apply retroactively a revocation or modification or invalidation to the detriment of the person requesting the advanced ruling unless that person has not acted in accordance with its terms and conditions or the ruling was based on inaccurate, misleading, or false information provided by the requester. 14. Each Party shall provide that, unless it retroactively applies a modification, revocation, or invalidation as described in paragraph 13, any modification, revocation, or invalidation of an advance ruling was basedshall be effective on the date on which the modification, revocation, or invalidation is issued, or on such later date as may be specified therein. 15. Each Party shall, in accordance with its laws, regulations, and procedures, make its advance rulings, complete or redacted, available on a free, publicly accessible website.

Advance Rulings. 1. Each Party, through its customs administration or other relevant authorities, Party shall provide for written advance rulings to the extent permitted by its domestic laws, regulations and administrative determinations, on the application of be issued to a person described in Paragraph paragraph 2(a), shall provide in writing advance rulings in respect of the ) concerning tariff classification, questions arising from whether a good is originating under this Agreement, and other matters the application of the principles of the Agreement on Customs Valuation and/or origin of goodsParties may agree. 2. Where available, each Each Party shall adopt or maintain procedures for issuing written advance rulings, which shall: (a) provide that an exporter, importer in its territory or an exporter any person with a justifiable cause, or producer in the territory of another Party a representative thereof, may apply for an advance ruling before the importation of the goods ruling. A Party may require that an applicant have legal representation or registration in questionits territory; (b) require that an applicant for an advance ruling provide include a detailed description of the goods and all relevant information needed required to process an application a request for an advance ruling; (c) provide that allow its customs administration mayadministration, at any time during the course of an evaluation of an application for an advance ruling, to request that the applicant provide additional information within a specified periodnecessary to evaluate the tequest; (d) provide ensure that any an advance ruling be based on the facts and circumstances presented by the applicant, applicant and any other relevant information in the possession of the decision-maker; and (e) provide that the ruling be issued, in the national language of the issuing customs administration, to the applicant expeditiously within 60 days on receipt of all necessary information. 3. A Party that declines to issue an advance ruling be issued to shall promptly notify the applicant expeditiouslyin writing, within setting forth the period specified in each Party's domestic laws, regulations or administrative determinationsbasis for its decision to decline to issue the advance ruling. 34. A Party may reject requests for an advance ruling where the additional information requested by it in accordance with Paragraph paragraph 2(c) is not provided within the specified period. 45. Each Party shall endeavour to make information on advance rulings which it considers to be of significant interest to other traders publicly available, taking into account the need to protect confidential information. 6. Subject to Paragraphs 1 and 5 and where availableparagraph 7, each Party shall apply an advance ruling to importations into its territory through any port of entry for three years or such longer period as a Party may decide, beginning on the date it issues the ruling or on any other date specified in the ruling. The Party shall ensure the same treatment of all importations of goods described a good subject to the ruling during the validity period regardless of the importer or exporter involved, where the facts and circumstances are identical in that ruling imported into its territory for three years from the date of that ruling, or such other period as specified in that Party's domestic laws, regulations or administrative determinationsall material respects. 57. A Party may modify or revoke an advance ruling upon a determination that the ruling was based on an error of fact or law ruling, consistent with this Agreement, where: (including human error), the information provided is false or inaccurate, if a) there is a change in domestic law consistent with this Agreement, its laws or regulations; (b) incorrect information is provided or relevant information is withheld; (c) there is a change in a material fact or circumstance fact; or (d) there is a change in the circumstances on which the ruling is based. 6. Where an importer claims that the treatment accorded to an imported good should be governed by an advance ruling, the customs administration may evaluate whether the facts and circumstances of the importation are consistent with the facts and circumstances upon which an advance ruling was based.

Advance Rulings. 1. Each PartyParty shall, through its customs administration or other relevant authoritiescompetent authority, expeditiously provide a written advance ruling, prior to the extent permitted by its domestic laws, regulations and administrative determinations, on the application importation of a person described good into its territory. The advance ruling shall be issued in Paragraph 2(a), shall provide in writing advance rulings in respect of the tariff classification, questions arising from the response to a written application of the principles of the Agreement on Customs Valuation and/or origin of goods. 2. Where available, each Party shall adopt or maintain procedures for advance rulings, which shall: (a) provide that made by an importer in its territory or an exporter or producer in the territory of another Party may apply for an advance ruling before the importation of the goods in question; (b) require that an applicant for an advance ruling provide a detailed description of the goods and all relevant information needed to process an application for an advance ruling; (c) provide that its customs administration mayother Party, at any time during the course of an evaluation of an application for an advance ruling, request that the applicant provide additional information within a specified period; (d) provide that any advance ruling be based on the facts and circumstances presented stated by such importer, exporter or producer of the good, with respect to: (a) whether the good qualifies as originating according to Chapter 4 (Rules of Origin); (b) whether the non-originating materials used in the production of the good have undergone applicable changes on tariff classification established in Annex 4.03 (Specific Rules of Origin); (c) whether the good fulfills the requirement of regional value content established in Chapter 4 (Rules of Origin) and in Annex 4.03 (Specific Rules of Origin); (d) whether the method applied by an exporter or producer in the territory of the other Party, according to the norms and principles of the Customs Valuation Agreement, to calculate the transaction value of a good or of the materials used in the production of the good, with respect to which an advance ruling is being requested, is adequate for demonstrating whether the good satisfies a regional value content requirement according to Chapter 4 (Rules of Origin) and in Annex 4.03 (Specific Rules of Origin); or (e) such other matters as the Parties may agree. 2. Each Party shall establish directives for the issuance of advance rulings, including: (a) the obligation of the importer to provide information reasonably required to process an application for such ruling; (b) the power of the competent authority to ask at any time for additional information from the person who applies for an advance ruling, while evaluating such application; (c) the obligation of the competent authority to issue an advance ruling within a maximum period of one hundred twenty (120) days, once all the necessary information has been collected from the applicant, and any other relevant information in the possession of the decision-maker; and (ed) provide that the obligation of the competent authority to issue an advance ruling be issued to the applicant expeditiouslyin a complete, within the period specified in each Party's domestic lawswell-founded, regulations or administrative determinationsand reasoned manner. 3. A Party may reject requests for an advance ruling where the additional information requested by it in accordance with Paragraph 2(c) is not provided within the specified period. 4. Subject to Paragraphs 1 and 5 and where available, each Each Party shall apply an advance ruling to all importations of goods described in that ruling imported into its territory for three years the imports concerned, from the date of that on which the ruling is issued or a later date indicated in the ruling, unless such ruling has been modified or such revoked according to paragraph 5. 4. Each Party shall provide any person who applies for an advance ruling the same treatment, including the same interpretation and application of the provisions of Chapter 4 (Rules of Origin), regarding the determination of origin as provided for any other period as specified person, to whom an advance ruling has been issued, whenever the facts and circumstances are identical in that Party's domestic laws, regulations or administrative determinationsall substantial aspects. 5. A Party may modify or revoke an An advance ruling upon a determination that may be modified or revoked by the ruling was issuing competent authority: (a) when it is based on an error error: (i) in fact; (ii) in the tariff classification of fact the good or law materials which are the subject of the ruling; or (including human erroriii) in the application of the regional value content requirement according to Chapter 4 (Rules of Origin), ; (b) when the information provided ruling is false or inaccurate, if not in accordance with the interpretation agreed by the Parties with respect to Chapter 4 (Rules of Origin); (c) when there is a change in domestic law consistent with this Agreement, the facts or there is a change in a material fact or circumstance circumstances on which the ruling is based; (d) for the purpose being in accordance with a modification of Chapter 4 (Rules of Origin) or this Chapter; or (e) for the purpose of complying with an administrative decision independent from the issuing authority, a judicial decision or to adjust to a change in the national legislation of the Party that issued the advance ruling. 6. Where an importer claims Each Party shall provide that the treatment accorded to an imported good should be governed by any modification or revocation of an advance rulingruling shall enter into force from the date on which the modification or revocation is issued, or on such later date as may be specified therein, and shall not be applied to the customs administration may importation of a good having occurred prior to that date, unless the person to whom the advance ruling was issued has not acted according to its terms and conditions. 7. Each Party shall provide that, when its competent authority verifies the origin of a good with respect to which an advance ruling has been issued, that authority shall evaluate whether whether: (a) the facts exporter or producer has complied with the terms and circumstances conditions of the importation advance ruling; (b) the operations of the exporter or producer are consistent with the facts and circumstances upon on which the advance ruling is based; and (c) the data and calculations used in the application of criteria or methods to calculate the regional value content are correct in all substantial aspects. 8. Each Party shall provide that, when its competent authority determines that any of the requirements established in paragraph 7 has not been fulfilled, that authority may modify or revoke the advance ruling as the circumstances warrant. 9. Each Party shall provide that, when a person to whom an advance ruling has been issued demonstrates that he has acted with reasonable care and in good faith while stating the facts and circumstances on which the ruling was based, that person shall not be penalized whenever the issuing authority determines that the ruling was based on incorrect information. 10. Each Party shall provide that, when an advance ruling has been issued to a person who had falsely stated or omitted substantial facts or circumstances on which the ruling was based, or has not acted in accordance with the terms and conditions of the ruling, the competent authority may apply measures against that person according to the legislation of each Party. 11. The Parties shall provide that the holder of an advance ruling may use it solely while the facts or circumstances on which the ruling was based are maintained. In case those facts or circumstances have changed, the holder of the ruling shall be allowed to present the necessary information for the issuing authority to modify or revoke it according to paragraph 5. 12. Any good subject to an origin verification or a request for review or appeal in the territory of one of the Parties, shall not be subject to advance ruling.

Advance Rulings. 1. Each PartyParty shall provide, through its customs administration or other relevant authorities, to the extent permitted and in accordance with provisions laid down by its domestic lawslaws and regulations, regulations and administrative determinations, on for the application issuance of a person described in Paragraph 2(a), shall provide in writing written advance rulings to an importer in respect of its territory or to an exporter or producer in the other Party's territory concerning tariff classification, questions arising from the application of the principles of the Agreement on Customs Valuation and/or origin Agreement, and the qualification of goodsa good as an originating good under this Agreement. 2. Where available, each Each Party shall adopt or maintain procedures for advance rulings, which shall: : (a) provide that an importer in its territory or an exporter or producer in the territory of another the other Party may apply for an advance ruling before the importation of the goods in question; question; (b) require that an applicant for an advance ruling provide a detailed description of the goods and all relevant information needed to process an application for issue an advance ruling; ruling; (c) provide that its customs administration or the relevant governmental authority may, at any time during the course of an evaluation of an application for an advance ruling, request that the applicant provide additional information within a specified period; , request for the additional information required in order to have all the relevant information needed; (d) provide that any advance ruling be based on the facts and circumstances presented by the applicant, and any other relevant information in the possession of the decision-maker; and maker; and (e) provide that an its customs administration shall issue the advance ruling be issued to the applicant expeditiously, and in any case within ninety (90) days of the period specified in each Party's domestic laws, regulations or administrative determinations. receipt of all necessary information. 3. A Party may reject requests for an advance ruling where the the: (a) additional information requested by it in accordance with Paragraph subparagraph 2(c) is not provided within a specified time; or (b) facts and circumstances forming the specified period. basis of the advance ruling are the subject of administrative or judicial review. 4. Subject to Paragraphs 1 and 5 and where available, each Each Party shall apply an provide that advance ruling to all importations of goods described rulings shall be in that ruling imported into its territory for three years force from the their date of that issuance, or another date specified in the ruling, provided that the facts or such other period as specified in that Party's domestic laws, regulations or administrative determinations. circumstances on which the ruling is based remain unchanged. 5. A Party may modify or revoke an advance ruling upon a determination decision or administrative act that the ruling was based on an error of fact or law (including human error)law, the information provided is false or inaccurate, if there is a change in domestic law consistent with this Agreement, or there is a change in a material fact fact, or circumstance circumstances on which the ruling is based. . 6. Where an importer claims that the treatment accorded to an imported good should be governed by an advance ruling, the customs administration or the relevant governmental authority may evaluate whether the facts and circumstances of the importation are consistent with the facts and circumstances upon which an advance ruling was based. 7. If a requester provides false information or omits relevant facts or circumstances relating to the advance ruling, or does not act in accordance with the ruling's terms and conditions, the importing Party may apply the appropriate measures.

Advance Rulings. 1. Each PartySubject to Paragraph 2, through its customs administration or other relevant authoritieseach Party shall provide, in writing, advance tariff classification rulings (hereinafter referred as “pre-classification”) to the extent permitted by its domestic laws, regulations and administrative determinations, on the application of a person described in Paragraph Sub-paragraph 2(a), shall provide in writing advance rulings in respect of the tariff classification, questions arising from the application of the principles of the Agreement on Customs Valuation and/or origin of goods. 2. Where available, each Each Party shall adopt or maintain procedures for advance rulingspre-classification, which shall: (a) provide that an importer in its territory or an exporter or producer in the territory of another the other Party may apply for an advance ruling pre-classification before the importation of the goods in question; (b) require that an applicant for an advance ruling pre-classification provide a detailed description of the goods and all relevant information needed to process an application for an advance rulinga pre-classification; (c) provide that its customs administration may, at any time during the course of an evaluation of an application for an advance rulingpre-classification, request that the applicant provide additional information within a specified period; (d) provide that any advance ruling pre-classification be based on the facts and circumstances presented by the applicant, and any other relevant information in the possession of the decision-maker; and (e) provide that an advance ruling pre-classification be issued to the applicant expeditiously, or in any case within 30 working days of the period specified in each Party's domestic laws, regulations or administrative determinationsreceipt of all necessary information. 3. A Party may reject requests for an advance ruling pre-classification where the additional information requested by it in accordance with Paragraph Sub-paragraph 2(c) is not provided within the specified period. 4. Subject to Paragraphs 1 and 5 and where availableParagraph 5, each Party shall apply an advance ruling a pre-classification to all importations of goods described in covered by the application for that ruling pre-classification imported into its territory for three within five years from of the date of that rulingthe pre-classification is issued, or such other period as specified in that required by a Party's domestic ’s laws, regulations or administrative determinationspolicies. 5. A Party may modify or revoke an advance ruling a pre-classification upon a determination that the ruling classification was based on an error of fact or law (including human error), the information provided is false or inaccurate, if there is a change in in: (a) domestic law consistent with this Agreement, or there is a change in ; or (b) a material fact or circumstance factor; or (c) the circumstances on which the ruling is based. 61. The importing Party shall facilitate the importation of goods for which a Certificate of Origin has been issued in accordance with Chapter 4 of this Agreement to the greatest extent permitted under its laws, regulations and policies. In particular, subject to Paragraphs 2 to 4, the importing Party shall not dispute the customs duty payable on such goods at the time of importation or entry for home consumption, provided they are imported and entered in accordance with the relevant Certificate of Origin. 2. To ensure the requirements of Paragraph 1 are met, the importing Party may request the presentation of the Certificate of Origin issued for goods. The customs administration of the importing Party may require the deposit of a security, including a cash security, up to the amount which would be payable on the goods if they did not qualify for preferential tariff treatment. 3. Paragraph 1 does not prevent the importing Party from disputing the customs duty payable on the goods referred to in that Paragraph after the goods have entered for home consumption, in accordance with its laws, regulations and policies. 4. Paragraph 1 does not apply where any goods previously traded by the importer, exporter or producer of the imported goods, or by any person associated with that importer, exporter or producer, are the subject of current verification action, or have been denied preferential tariff treatment, in accordance with Chapter 4 of this Agreement. 5. Where an importer claims that a dispute arises between the treatment accorded to an imported good should be governed by an advance rulingParties as to: (a) the valuation or the tariff classification of goods for which a Certificate of Origin has been issued in accordance with Chapter 4 of this Agreement; or (b) the valuation or the tariff classification of non-originating materials used or consumed in the processing of those goods; or (c) the interpretation of the rules of origin on which the relevant Certificate of Origin was based, the customs administration may evaluate whether the facts and circumstances of the importation are consistent importing Party shall consult with the facts and circumstances upon which an advance ruling was basedexporting Party with a view to resolving the issue prior to taking any action to recover duties.

Advance Rulings. 1. Each Party, through its customs administration authority or other relevant authoritiescompetent authority shall issue, to before a good is imported into its territory, a written advance ruling at the extent permitted by its domestic laws, regulations and administrative determinations, on the application written request of a person described in Paragraph 2(a), shall provide in writing advance rulings in respect of the tariff classification, questions arising from the application of the principles of the Agreement on Customs Valuation and/or origin of goods. 2. Where available, each Party shall adopt or maintain procedures for advance rulings, which shall: (a) provide that an importer in its territory territory, or an exporter or producer producer2 in the territory of another Party may apply for an advance ruling before the importation of the goods in questionwith regard to: (a) tariff classification; (b) require that an applicant the application of customs valuation criteria for an advance ruling provide a detailed description particular case, in accordance with the application of the goods and all relevant information needed to process an application for an advance rulingprovisions set out in the Customs Valuation Agreement; (c) provide that its the application of duty drawback, deferral, or other relief from customs administration may, at any time during the course of an evaluation of an application for an advance ruling, request that the applicant provide additional information within a specified periodduties; (d) provide that any advance ruling be based on whether a good is originating in accordance with Chapter Four (Rules of Origin and Origin Procedures); (e) whether a good re-entered into the facts and circumstances presented by territory of a Party after being exported to the applicant, and any other relevant information territory of another Party for repair or alteration is eligible for duty free treatment in accordance with Article 3.6 (Goods Re-entered after Repair or Alteration); (f) country of origin marking; (g) the possession application of the decision-makerquotas; and (eh) such other matters as the Parties may agree. 2. Each Party shall provide that its customs authority or other competent authority shall issue an advance ruling be issued to within 150 days after a request, provided that the applicant expeditiouslyrequester has submitted all information that the Party requires, within including, if the period specified in each Party's domestic lawsauthority requests, regulations or administrative determinationsa sample of the good for which the requester is seeking an advance ruling. In issuing an advance ruling, the authority shall take into account facts and circumstances the requester has provided. 3. A Each Party may reject requests for an shall provide that advance rulings shall be in force from their date of issuance, or another date specified in the ruling, provided that the facts or circumstances on which the ruling where the additional information requested by it in accordance with Paragraph 2(c) is not provided within the specified periodbased remain unchanged. 4. Subject to Paragraphs 1 and 5 and where available, each Party shall apply an advance ruling to all importations of goods described in that ruling imported into its territory for three years from the date of that ruling, or such other period as specified in that Party's domestic laws, regulations or administrative determinations. 5. A The issuing Party may modify or revoke an advance ruling upon after the Party notifies the requester. The issuing Party may modify or revoke a determination that ruling retroactively only if the ruling was based on an error of fact inaccurate or law (including human error)false information. 5. Subject to any confidentiality requirements in its law, the information provided is false or inaccurate, if there is a change in domestic law consistent with this Agreement, or there is a change in a material fact or circumstance on which the ruling is basedeach Party shall make its advance rulings publicly available. 6. Where an importer claims that If a requester provides false information or omits relevant facts or circumstances relating to the treatment accorded to an imported good should be governed by an advance ruling, the customs administration may evaluate whether the facts and circumstances of the importation are consistent or does not act in accordance with the facts ruling’s terms and circumstances upon which an advance ruling was basedconditions, the importing Party may apply appropriate measures, including civil, criminal, and administrative actions, monetary penalties, or other sanctions.

Advance Rulings. 1. Each PartyParty shall issue, through its customs administration or other relevant authorities, prior to the extent permitted by importation of goods into its domestic lawsterritory, regulations and administrative determinationsan advance ruling, on the application upon written request of a person described in Paragraph 2(a), shall provide in writing advance rulings in respect of the tariff classification, questions arising from the application of the principles of the Agreement on Customs Valuation and/or origin of goods. 2. Where available, each Party shall adopt or maintain procedures for advance rulings, which shall: (a) provide that an importer in its territory or of an exporter or producer in the territory of another the other Party. 2. In the case of an exporter or producer in the territory of the other Party, the exporter or producer must apply through a representative established in the territory of the Party to whom the application is addressed. 3. Advance Rulings will be issued with respect to: (a) The tariff classification of the merchandise; However, the Parties are encouraged, in addition to the advance rulings defined in paragraph (a), to issue advance rulings with respect to: (b) The application of customs valuation criteria for a particular case, in accordance with the provisions contained in the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994; (c) The application of refunds, deferrals or other exemptions from the payment of customs duties, and (d) Such other matters as the Parties may apply for agree. 4. Each Party shall issue an advance ruling, within a reasonable and specified period of time, provided that the applicant has submitted all the information required by the Party. 5. The advance ruling before shall be valid from the importation date of its issuance, unless a later date is specified in the ruling, and shall remain in effect as long as the facts or circumstances on which it is based have not changed. 6. The Party issuing the advance ruling may modify or revoke it, ex officio or at the request of the goods party that requested it, as appropriate, in questionthe following cases: (a) When the anticipated resolution has been based on an error; (b) require that an applicant for an advance ruling provide a detailed description of When the goods and all relevant information needed to process an application for an advance ruling;circumstances or the facts on which it is based change, or (c) provide To comply with an administrative or judicial decision, or to comply with a change in the legislation of the Party that its customs administration mayissued the decision. 7. No Party shall retroactively apply a revocation or modification to the detriment of the applicant, at any time during unless the course of an evaluation of an application for an advance ruling, request that the applicant provide additional information within a specified period; (d) provide that any advance ruling be determination was based on the facts and circumstances presented incomplete, inaccurate or false information provided by the applicant, and any other relevant information in the possession of the decision-maker; and (e) provide that an advance ruling be issued to the applicant expeditiously, within the period specified in each Party's domestic laws, regulations or administrative determinations. 3. A Party may reject requests for an advance ruling where the additional information requested by it in accordance with Paragraph 2(c) is not provided within the specified period. 48. Subject to Paragraphs 1 and 5 and where availableconfidentiality requirements under its legal system, each Party shall apply an make publicly available, including on the Internet, the advance rulings it issues. 9. The Party issuing the advance ruling may apply appropriate sanctions or measures, including civil, criminal and administrative actions, if the applicant provided false information or omitted relevant facts or circumstances related to all importations of goods described in that ruling imported into its territory for three years from the date of that ruling, or such other period as specified in that Party's domestic laws, regulations or administrative determinations. 5. A Party may modify or revoke an advance ruling upon a determination that or failed to act in accordance with the ruling was based on an error terms and conditions of fact or law (including human error), the information provided is false or inaccurate, if there is a change in domestic law consistent with this Agreement, or there is a change in a material fact or circumstance on which the ruling is based. 6. Where an importer claims that the treatment accorded to an imported good should be governed by an advance ruling, the customs administration may evaluate whether the facts and circumstances of the importation are consistent with the facts and circumstances upon which an advance ruling was based.

Advance Rulings. 1. Each Party, through its customs administration or other relevant authorities, Party shall provide for written advance rulings to the extent permitted by its domestic laws, regulations and administrative determinations, on the application of be issued to a person described in Paragraph paragraph 2(a), shall provide in writing advance rulings in respect of the ) concerning tariff classification, questions arising from the application of the principles of the Agreement on Customs Valuation and/or origin of goodsclassification and whether goods are originating under this Agreement. 2. Where available, each Each Party shall adopt or maintain procedures for issuing written advance rulings, which shall: (a) provide that an exporter, importer in its territory or an exporter any person with a justifiable cause, or producer in the territory of another Party a representative thereof, may apply for an advance ruling ruling, before the date of importation of the goods that are the subject of the application. A Party may require that an applicant have legal representation or registration in questionits territory; (b) require that an applicant for an advance ruling provide include a detailed description of the goods and all relevant information needed required to process an application a request for an advance ruling; (c) provide that allow its customs administration mayadministration, at any time during the course of an evaluation of an application for an advance ruling, to request that the applicant provide additional information within a specified periodnecessary to evaluate the request; (d) provide ensure that any an advance ruling be based on the facts and circumstances presented by the applicant, applicant and any other relevant information in the possession of the decision-maker; and (e) provide that the ruling be issued, in the national language of the issuing customs administration, to the applicant, expeditiously on receipt of all necessary information, within 90 days. 3. A Party that declines to issue an advance ruling be issued to shall promptly notify the applicant expeditiouslyin writing, within setting forth the period specified in each Party's domestic laws, regulations or administrative determinationsbasis for its decision to decline to issue the advance ruling. 34. A Party may reject requests for an advance ruling where the additional information requested by it in accordance with Paragraph paragraph 2(c) is not provided within the specified period. 45. Each Party shall endeavor to make information on advance rulings which it considers to be of significant interest to other traders, publicly available, taking into account the need to protect confidential information. 6. Subject to Paragraphs 1 and 5 and where availableparagraph 7, each Party shall apply an advance ruling to importations into its territory through any port of entry, beginning on the date the advance ruling was issued or on any other date specified in the advance ruling. The Party shall ensure the same treatment of all importations of goods described subject to the advance ruling during the validity period regardless of the importer or exporter involved, where the facts and circumstances are identical in that ruling imported into its territory for three years from the date of that ruling, or such other period as specified in that Party's domestic laws, regulations or administrative determinationsall material respects. 57. A Party may modify or revoke an advance ruling upon a determination that the ruling was based on an error of fact or law (including human error)ruling, the information provided is false or inaccurateconsistent with this Agreement, if where there is a change in domestic law consistent with this Agreement, the laws or regulations; where incorrect information was provided or relevant information was withheld; where there is a change in a material fact fact; or circumstance where there is a change in the circumstances on which the ruling is based. 6. Where an importer claims that the treatment accorded to an imported good should be governed by an advance ruling, the customs administration may evaluate whether the facts and circumstances of the importation are consistent with the facts and circumstances upon which an advance ruling was based.

Advance Rulings. 1. Each PartyParty shall, through its customs administration or other relevant authoritiesadministration, issue a written advance ruling prior to the extent permitted by its domestic laws, regulations and administrative determinations, on the application importation of a person described in Paragraph 2(a), good into its territory that sets forth the treatment that the Party shall provide to the good at the time of importation, or exportation in writing advance rulings in respect the case of the tariff classification, questions arising from the application of the principles of the Agreement on Customs Valuation and/or origin of goodseligibility for drawback or duty deferral. 2. Where availableEach Party shall allow an exporter, each importer, producer, or any other person that has a justifiable cause, or a representative thereof, to request a written advance ruling. 3. No Party shall require, as a condition for requesting an advance ruling, a person of the other Party to establish or maintain a contractual or other relation with a person located in the territory of the importing Party. 4. Each Party shall issue advance rulings with regard to: (a) tariff classification; (b) the application of customs valuation criteria for a particular case in accordance with the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade, set out in Annex 1A to the WTO Agreement (“Customs Valuation Agreement”); (c) the origin of the good; (d) whether a good is subject to a quota or a tariff-rate quota; and (e) eligibility for a drawback or duty deferral program. 5. Each Party shall adopt or maintain uniform procedures throughout its territory for the issuance of advance rulings, which shallincluding a detailed description of the information required to process an application for a ruling. 6. Each Party shall provide that its customs administration: (a) provide that an importer in its territory or an exporter or producer in the territory of another Party may apply for an advance ruling before the importation of the goods in question; (b) require that an applicant for an advance ruling provide a detailed description of the goods and all relevant information needed to process an application for an advance ruling; (c) provide that its customs administration may, at any time during the course of an evaluation of an application a request for an advance ruling, request supplemental information from the person requesting the ruling or a sample of the good for which the advance ruling was requested; (b) in issuing an advance ruling, take into account the facts and circumstances provided by the person requesting that ruling; (c) issue the applicant provide additional ruling as expeditiously as possible and in no case later than 150 days after it has obtained all necessary information within a specified period;from the person requesting an advance ruling; and (d) provide that any to the person requesting an advance ruling be based the reasons for that ruling with the factual and legal basis. 7. Each Party shall provide that its advance rulings take effect on the date that they are issued or on a later date specified in the ruling, and remain in effect unless the advance ruling is modified or revoked. 8. Each Party shall provide to a person requesting an advance ruling the same treatment as it provided to any other person to whom it issued an advance ruling, provided that the facts and circumstances presented by the applicant, and any other relevant information are identical in the possession of the decision-maker; andall material respects. (e) provide that an 9. An advance ruling be issued to the applicant expeditiously, within the period specified in each Party's domestic laws, regulations or administrative determinations. 3. A Party may reject requests for an advance ruling where the additional information requested by it in accordance with Paragraph 2(c) is not provided within the specified period. 4. Subject to Paragraphs 1 and 5 and where available, each a Party shall apply throughout its territory to the person to whom the ruling is issued. 10. After issuing an advance ruling to all importations of goods described in that ruling imported into its territory for three years from the date of that ruling, or such other period as specified in that Party's domestic laws, regulations or administrative determinations. 5. A the Party may modify modify, revoke, or revoke an invalidate the advance ruling upon if: (a) there is a determination that change in the law, facts, or circumstances on which the ruling was based; (b) the ruling was based on inaccurate or false information; or (c) the ruling was based on an error of fact or law (including human error), the information provided is false or inaccurate, if there is a change in domestic law consistent with this Agreement, or there is a change in a material fact or circumstance on which the ruling is based. 611. Where an importer claims that the treatment accorded A Party may decline to an imported good should be governed by issue an advance ruling, the customs administration may evaluate whether ruling if the facts and circumstances forming the basis of the importation advance ruling are consistent with the subject of a post clearance audit or an administrative or judicial review or appeal. A Party that declines to issue an advance ruling shall promptly notify, in writing, the person requesting the ruling, setting out the relevant facts and circumstances upon which and the basis for its decision. 12. No Party shall apply retroactively a revocation or modification or invalidation to the detriment of the person requesting the advanced ruling unless that person has not acted in accordance with its terms and conditions or the ruling was based on inaccurate, misleading, or false information provided by the requester. 13. Each Party shall provide that, unless it retroactively applies a modification, revocation, or invalidation as described in paragraph 12, any modification, revocation, or invalidation of an advance ruling was basedshall be effective on the date on which the modification, revocation, or invalidation is issued, or on such later date as may be specified therein. 14. Each Party shall, in accordance with its laws, regulations, and procedures, make its advance rulings, complete or redacted, available on a free, publicly accessible website.

Advance Rulings. 1. Each PartyParty shall issue, through its customs administration authority, before a good is imported into its territory, a written advance ruling or other relevant authoritiesinformation at the written request of an importer in its territory, to the extent permitted by its domestic laws, regulations and administrative determinations, on the application of a person described in Paragraph 2(a), shall provide in writing advance rulings in respect of the tariff classification, questions arising from the application of the principles of the Agreement on Customs Valuation and/or origin of goods. 2. Where available, each Party shall adopt or maintain procedures for advance rulings, which shallwith regard to: (a) provide that an importer in its territory or an exporter or producer in the territory of another Party may apply for an advance ruling before the importation of the goods in questionon tariff classification; (b) require that an applicant information on the application of customs valuation criteria for an advance ruling provide a detailed description particular case, in accordance with the Article VII of the goods GATT 1994 and all relevant information needed to process an application for an advance ruling;Customs Valuation Agreement; or (c) provide any such other matters as the Parties may agree. 2. An advanced ruling and information issued by a Party shall be binding on that Party in respect of the applicant that had sought it. 3. Each Party shall issue an advance ruling within 90 days after its customs administration mayauthority receives a request, at any time during provided that the course requester has submitted all information that the Party requires, including, if the Party requests, a sample of the good for which the requester is seeking an evaluation of an application for advance ruling. In issuing an advance ruling, request that the applicant provide additional information within Party shall take into account facts and circumstances the requester has provided. For greater certainty, a specified period; (d) provide that any Party may decline to issue an advance ruling be based on if the facts and circumstances presented by forming the applicant, and any other relevant information in the possession basis of the decision-maker; and (e) provide that advance ruling are the subject of administrative or judicial review. A Party that, pursuant to this paragraph, declines to issue an advance ruling be issued shall promptly notify the requester in writing, setting forth the relevant facts and the basis for its decision to decline to issue the applicant expeditiously, within the period specified in each Party's domestic laws, regulations or administrative determinations. 3. A Party may reject requests for an advance ruling where the additional information requested by it in accordance with Paragraph 2(c) is not provided within the specified periodruling. 4. Subject to Paragraphs 1 and 5 and where available, each Each Party shall apply an provide that advance ruling to all importations of goods described in that ruling imported into its territory for three years from rulings shall take effect on the date of that they are issued, or on another date specified in the ruling, provided that the facts or such other period as specified in that Party's domestic laws, regulations or administrative determinationscircumstances on which the ruling is based remain unchanged. 5. A The issuing Party may modify or revoke an advance ruling upon a determination that and shall promptly provide written notice to the ruling was based on an error of fact or law (including human error), the information provided is false or inaccurate, if there is a change in domestic law consistent with this Agreement, or there is a change in a material fact or circumstance on which the ruling is basedrequester. 6. Where an importer claims Each Party shall ensure that requesters have access to administrative review of advance rulings. 7. If a requester provides false information or omits relevant facts or circumstances relating to the treatment accorded to an imported good should be governed by an advance ruling, the customs administration may evaluate whether the facts and circumstances of the importation are consistent or does not act in accordance with the facts rulingâs terms and circumstances upon which an advance ruling was basedconditions, the importing Party may apply appropriate measures, including civil, criminal, and administrative actions, monetary penalties, or other sanctions.

Advance Rulings. 1. Each PartyParty shall, through prior to the importation of a good from a Party into its customs administration territory, issue a written advance ruling to an importer, exporter, or other relevant authoritiesany person with a justifiable cause, or a representative thereof, who has submitted a written request containing all necessary information, with regard to: (a) tariff classification; (b) whether the good is an originating good in accordance with Chapter 3 (Rules of Origin); (c) the appropriate method or criteria, and the application thereof, to be used for determining the extent permitted by its domestic lawscustoms value under a particular set of facts, regulations and administrative determinations, on in accordance with the application of a person described in Paragraph 2(a), shall provide in writing advance rulings in respect of the tariff classification, questions arising from the application of the principles of the Agreement on Customs Valuation and/or origin of goodsAgreement; and (d) such other matters as the Parties may agree. 2. Where availableA Party may require that an applicant have legal representation or registration in that Party. To the extent possible, each such requirements shall not restrict the categories of persons eligible to apply for advance rulings, with particular consideration for the specific needs of small and medium enterprises. These requirements shall be clear and transparent and not constitute a means of arbitrary or unjustifiable discrimination.18, 19 3. Each Party shall adopt or maintain procedures for issuing advance rulings, which shallrulings which: (a) provide that an importer in its territory or an exporter or producer in specify the territory of another Party may information required to apply for an advance ruling before the importation of the goods in question; (b) require that an applicant for an advance ruling provide a detailed description of the goods and all relevant information needed to process an application for an advance ruling; (cb) provide that its customs administration may, each Party may at any time during the course of an evaluation of an application for an advance ruling, request that the applicant provide additional information within information, which may include a specified periodsample of the goods, necessary to evaluate the application; (dc) provide ensure that any an advance ruling be based on the facts and circumstances presented by the applicant, applicant and any other relevant information in the possession of the decision-maker; and (ed) provide ensure that the advance ruling includes the relevant facts and the basis for its decision. 4. Each Party shall issue an advance ruling in the official language of the issuing Party or in the language it decides. The advance ruling shall be issued in a reasonable, specified, and time-bound manner, and to the extent possible within 90 days, to the applicant expeditiouslyon the receipt of all necessary information. Each Party shall specify and make public such time period for the issuance of an advance ruling prior to such an application. Should the customs authority have reasonable grounds to issue the advance ruling later than the specified period after the receipt of the application, within it shall notify the period applicant of the grounds for such a delay prior to the end of the specified in each Party's domestic laws, regulations or administrative determinationsperiod. 35. A Party may decline to issue an advance ruling if the facts and circumstances forming the basis of the advance ruling are the subject of administrative or judicial review. A Party that declines to issue an advance ruling shall promptly notify the applicant in writing, setting forth the relevant facts, circumstances, and the basis for its decision to decline to issue the advance ruling. 6. A Party may reject requests a request for an advance ruling where the additional information requested by it requested, in writing, in accordance with Paragraph 2(csubparagraph 3(b) is not provided within the a reasonable, specified period, which is determined at the time of the request for additional information and the Party requests the additional information from the applicant in writing. 47. Subject to Paragraphs 1 and 5 and where available, each Each Party shall apply provide that an advance ruling to all importations of goods described in that ruling imported into its territory for three years shall be valid from the date of that it is issued, or another date specified in the ruling, or such other period as specified in provided that Party's domestic the laws, regulations or regulations, and administrative determinations. 5. A Party may modify or revoke an advance ruling upon a determination that the ruling was based on an error of fact or law (including human error)rules, the information provided is false or inaccurateand facts and circumstances, if there is a change in domestic law consistent with this Agreement, or there is a change in a material fact or circumstance on which the ruling is based. 6based remain unchanged. Where an importer claims that the treatment accorded Subject to an imported good should be governed by an advance rulingparagraph 8, the customs administration may evaluate whether the facts and circumstances of the importation are consistent with the facts and circumstances upon which an advance ruling was basedshall remain valid for at least three years.

Advance Rulings. 1. Each PartyParty shall, through its customs administration or other relevant authoritiescompetent authority, expeditiously provides a written advance ruling, prior to the extent permitted by its domestic laws, regulations and administrative determinations, on the application importation of a person described good into its territory. The advance ruling shall be issued in Paragraph 2(a), shall provide in writing advance rulings in respect of the tariff classification, questions arising from the response to a written application of the principles of the Agreement on Customs Valuation and/or origin of goods. 2. Where available, each Party shall adopt or maintain procedures for advance rulings, which shall: (a) provide that made by an importer in its territory or an exporter or producer in the territory of another Party may apply for an advance ruling before the importation of the goods in question; (b) require that an applicant for an advance ruling provide a detailed description of the goods and all relevant information needed to process an application for an advance ruling; (c) provide that its customs administration mayother Party, at any time during the course of an evaluation of an application for an advance ruling, request that the applicant provide additional information within a specified period; (d) provide that any advance ruling be based on the facts and circumstances presented showed by such importer, exporter or producer of the applicantgood, and any other relevant information with respect to: (a) whether the good qualifies as originating according to this Chapter; (b) whether the non-originating materials used in the possession production of the decision-makergood have undergone the applicable changes on tariff classification established in Annex 4.02; (c) whether the good fulfills the requirement of regional value content established in this Chapter and in Annex 4.02; and (ed) provide that whether the method applied by an exporter or producer in the territory of the other Party, according to the norms and principles of the Customs Valuation Agreement, to calculate the transaction value of a good or of the materials used in the production of the good, with respect to which an advance ruling be issued is being requested, is adequate for demonstrating whether the good satisfies a regional value content requirement according to this Chapter and in Annex 4.02. 2. Each Party shall establish directives for the applicant expeditiouslyissuance of advance rulings, including: (a) the obligation of the importer to provide reasonable information required to process an application for such ruling; (b) the mandate of the competent authority to ask at any time for additional information from the person who applies for an advance ruling, while evaluating such application; (c) the obligation of the competent authority to issue an advance ruling within a maximum period of 120 days, once all the period specified necessary information has been collected from the applicant; and (d) the obligation of the competent authority to issue an advance ruling in each Party's domestic lawsa completed, regulations or administrative determinationswell-founded, and reasoned manner. 3. A Party may reject requests for an advance ruling where the additional information requested by it in accordance with Paragraph 2(c) is not provided within the specified period. 4. Subject to Paragraphs 1 and 5 and where available, each Each Party shall apply an advance ruling to all importations of goods described in that ruling imported into its territory for three years the imports concerned, from the date of that on which the ruling is issued or a later date indicated in the ruling, unless such ruling has been modified or such revoked according to paragraph 5. 4. Each Party shall provide any person who applies an advance ruling the same treatment, including the same interpretation and application of the provisions of this Chapter, regarding the determination of origin as provided for any other period as specified person, to whom an advance ruling has been issued, whenever the facts and circumstances are identical in that Party's domestic laws, regulations or administrative determinationsall substantial aspects. 5. A An advance ruling may be modified or revoked by the issuing competent authority: (a) where it is based on an error: (i) in fact, (ii) in the tariff classification of the good or materials which is the subject of the ruling, or (iii) in the application of the regional value content requirement according to this Chapter; (b) where the ruling is not in accordance with the interpretation agreed by the Parties with respect to this Chapter ; (c) where there is a change in the facts or circumstances on which the ruling is based; (d) for the purpose of conforming with a modification of this Chapter; or (e) for the purpose of complying with an administrative decision independent from the issuing authority, or a judicial decision or to adjust to a change in the national legislation of the Party may modify that issued the advance ruling. 6. Each Party shall provide that any modification or revoke revocation of an advance ruling upon shall enter into force from the date on which the modification or revocation is issued, or on such later date as may be specified therein, and shall not be applied to the importation of a determination good having occurred prior to that date, unless the person to whom the advance ruling was issued has not acted according to its terms and conditions. Nevertheless the effective date of modification or revocation of the advance ruling can be postponed for a period not exceeding 30 days when the advance ruling was based on an error of fact or law (including human error), by the information provided is false or inaccurate, if there is a change in domestic law consistent with this Agreement, or there is a change in a material fact or circumstance on which the ruling is basedcompetent authority. 67. Where an importer claims that Each Party shall provide that, when its competent authority verifies the treatment accorded origin of a good with respect to an imported good should be governed by which an advance rulingruling has been issued, that authority shall evaluate whether: (a) the customs administration may evaluate whether exporter or producer has complied with the facts terms and circumstances conditions of the importation advance ruling; (b) the operations of the exporter or producer are consistent with the facts and circumstances upon on which the advance ruling is based; and (c) the data and calculations used in the application of criteria or methods to calculate the regional value content are correct in all substantial aspects. 8. Each Party shall provide that, when its competent authority determines that any of the requirements established in paragraph 7 has not been fulfilled, that authority may modify or revoke the advance ruling as the circumstances warrant. 9. Each Party shall provide that, where a person to whom an advance ruling has been issued demonstrates that he had acted with reasonable care and in good faith while stating the facts and circumstances on which the ruling was based, that person shall not be penalized whenever the issuing authority determines that the ruling was based on incorrect information. 10. Each Party shall provide that, where an advance ruling has been issued to a person who had falsely stated or omitted substantial facts or circumstances on which the ruling was based, or has not acted in accordance with the terms and conditions of the ruling, the competent authority may apply measures against that person according to the legislation of each Party. 11. The Parties shall provide that the holder of an advance ruling may use it solely while the facts or circumstances on which the ruling was based are maintained. In case those facts or circumstances have changed, the holder of the ruling shall be allowed to present information necessary for the issuing authority to modify or revoke it according to paragraph 5. 12. Any good subject to an origin verification or a request of review or appeal in the territory of one of the Parties, shall not be the subject of an advance ruling.

Advance Rulings. 1. Each PartyParty shall, through prior to the importation of a good from a Party into its customs administration territory, issue a written advance ruling to an importer, exporter, or other relevant authoritiesany person with a justifiable cause, or a representative thereof, who has submitted a written request containing all necessary information, with regard to: (a) tariff classification; (b) whether the good is an originating good in accordance with Chapter 3 (Rules of Origin); (c) the appropriate method or criteria, and the application thereof, to be used for determining the extent permitted by its domestic lawscustoms value under a particular set of facts, regulations and administrative determinations, on in accordance with the application of a person described in Paragraph 2(a), shall provide in writing advance rulings in respect of the tariff classification, questions arising from the application of the principles of the Agreement on Customs Valuation and/or origin of goodsAgreement; and (d) such other matters as the Parties may agree. 2. Where availableA Party may require that an applicant have legal representation or registration in that Party. To the extent possible, each such requirements shall not restrict the categories of persons eligible to apply for advance rulings, with particular consideration for the specific needs of small and medium enterprises. These requirements shall be clear and transparent and not constitute a means of arbitrary or unjustifiable discrimination.2, 3 3. Each Party shall adopt or maintain procedures for issuing advance rulings, which shallrulings which: (a) provide that an importer in its territory or an exporter or producer in specify the territory of another Party may information required to apply for an advance ruling before the importation of the goods in question; (b) require that an applicant for an advance ruling provide a detailed description of the goods and all relevant information needed to process an application for an advance ruling; (cb) provide that its customs administration may, each Party may at any time during the course of an evaluation of an application for an advance ruling, request that the applicant provide additional information within information, which may include a specified periodsample of the goods, necessary to evaluate the application; (dc) provide ensure that any an advance ruling be based on the facts and circumstances presented by the applicant, applicant and any other relevant information in the possession of the decision-maker; and (ed) provide ensure that the advance ruling includes the relevant facts and the basis for its decision. 4. Each Party shall issue an advance ruling in the official language of the issuing Party or in the language it decides. The advance ruling shall be issued in a reasonable, specified, and time-bound manner, and to the extent possible within 90 days, to the applicant expeditiously, within on the receipt of all necessary information. Each Party shall specify and make public such time period specified in each Party's domestic laws, regulations or administrative determinations. 3. A Party may reject requests for the issuance of an advance ruling where prior to such an application. Should the additional information requested by customs authority have reasonable grounds to issue the advance ruling later than the specified period after the receipt of the application, it in accordance with Paragraph 2(c) is not provided within shall notify the applicant of the grounds for such a delay prior to the end of the specified period. 4. Subject to Paragraphs 1 and 5 and where available, each Party shall apply an advance ruling to all importations of goods described in that ruling imported into its territory for three years from the date of that ruling, or such other period as specified in that Party's domestic laws, regulations or administrative determinations. 5. A Party may modify or revoke an advance ruling upon a determination that the ruling was based on an error of fact or law (including human error), the information provided is false or inaccurate, if there is a change in domestic law consistent with this Agreement, or there is a change in a material fact or circumstance on which the ruling is based. 6. Where an importer claims that the treatment accorded to an imported good should be governed by an advance ruling, the customs administration may evaluate whether the facts and circumstances of the importation are consistent with the facts and circumstances upon which an advance ruling was based.

Advance Rulings. 1. Each PartyParty shall, through prior to the importation of a good from a Party into its customs administration territory, issue a written advance ruling to an importer, exporter, or other relevant authoritiesany person with a justifiable cause, or a representative thereof, who has submitted a written request containing all necessary information, with regard to: (a) tariff classification; (b) whether the good is an originating good in accordance with Chapter Three (Rules of Origin); (c) the appropriate method or criteria, and the application thereof, to be used for determining the extent permitted by its domestic lawscustoms value under a particular set of facts, regulations and administrative determinations, on in accordance with the application of a person described in Paragraph 2(a), shall provide in writing advance rulings in respect of the tariff classification, questions arising from the application of the principles of the Agreement on Customs Valuation and/or origin of goodsAgreement; and (d) such other matters as the Parties may agree. 2. Where availableA Party may require that an applicant have legal representation or registration in that Party. To the extent possible, each such requirements shall not restrict the categories of persons eligible to apply for advance rulings, with particular consideration for the specific needs of small and medium enterprises. These requirements shall be clear and transparent and not constitute a means of arbitrary or unjustifiable discrimination.2, 3 3. Each Party shall adopt or maintain procedures for issuing advance rulings, which shallrulings which: (a) provide that an importer in its territory or an exporter or producer in specify the territory of another Party may information required to apply for an advance ruling before the importation of the goods in question; (b) require that an applicant for an advance ruling provide a detailed description of the goods and all relevant information needed to process an application for an advance ruling; (cb) provide that its customs administration may, each Party may at any time during the course of an evaluation of an application for an advance ruling, request that the applicant provide additional information within information, which may include a specified periodsample of the goods, necessary to evaluate the application; (dc) provide ensure that any an advance ruling be is based on the facts and circumstances presented by the applicant, applicant and any other relevant information in the possession of the decision-maker; and (ed) provide ensure that an the advance ruling be issued to includes the applicant expeditiously, within relevant facts and the period specified in each Party's domestic laws, regulations or administrative determinations. 3. A Party may reject requests basis for an advance ruling where the additional information requested by it in accordance with Paragraph 2(c) is not provided within the specified periodits decision. 4. Subject to Paragraphs 1 and 5 and where available, each Each Party shall apply issue an advance ruling to within 90 days on receipt of all importations of goods described in that ruling imported into its territory for three years from the date of that ruling, or such other period as specified in that Party's domestic laws, regulations or administrative determinationsnecessary information. 5. A Party may modify or revoke decline to issue an advance ruling upon a determination that the ruling was based on an error of fact or law (including human error), the information provided is false or inaccurate, if there is a change in domestic law consistent with this Agreement, or there is a change in a material fact or circumstance on which the ruling is based. 6. Where an importer claims that the treatment accorded to an imported good should be governed by an advance ruling, the customs administration may evaluate whether the facts and circumstances forming the basis of the importation advance ruling are consistent with the facts and circumstances upon which subject of administrative or judicial review. A Party that declines to issue an advance ruling was basedshall promptly notify the applicant in writing, setting forth the relevant facts, circumstances, and the basis for its decision to decline to issue the advance ruling.

Advance Rulings. 1. Each Party, through its customs administration or other relevant authoritiescompetent authority, shall, prior to the extent permitted by importation of goods into its domestic lawsterritory, regulations and administrative determinations, issue an advance ruling in writing on the application written request of a person described in Paragraph 2(a), shall provide in writing advance rulings in respect of the tariff classification, questions arising from the application of the principles of the Agreement on Customs Valuation and/or origin of goods. 2. Where available, each Party shall adopt or maintain procedures for advance rulings, which shall: (a) provide that an importer in its territory territory, or an exporter or producer in the territory of another Party may apply for an advance ruling before the importation of the goods in question; (b) require that an applicant for an advance ruling provide a detailed description of the goods and all relevant information needed to process an application for an advance ruling; (c) provide that its customs administration mayother Party, at any time during the course of an evaluation of an application for an advance ruling, request that the applicant provide additional information within a specified period; (d) provide that any advance ruling be based on the facts and circumstances presented by the applicantsuch importer, and any other relevant information in the possession exporter, or producer of the decision-makergood, provided that the requesting Party has submitted all information required by the Party. 2. Advance rulings shall be issued with respect to: (a) tariff classification; (b) whether a good qualifies as originating under the Rules of Origin and Customs Procedures provisions of this Agreement; (c) the application of customs valuation criteria, in accordance with the Customs Valuation Agreement; and (ed) provide that an advance ruling be issued to such other matters as the applicant expeditiously, within the period specified in each Party's domestic laws, regulations or administrative determinationsParties may agree. 3. A Each Party may reject requests shall adopt or maintain procedures for an the issuance of advance ruling where rulings, including: (a) the information reasonably required to process the request; (b) the authority of the competent authority to request additional information requested by it in accordance with Paragraph 2(cfrom the applicant during the process of evaluating the application; and (c) is not provided within the specified periodobligation of the competent authority to issue a complete, well-founded and reasoned advance ruling. 4. Subject to Paragraphs 1 and 5 and where available, each Each Party shall apply issue an advance ruling to in accordance with the time limit set out in its domestic law, which may not exceed 150 days following the date on which the applicant has submitted all importations the information that the Party requires, including, if the Party so requests, a sample of goods described in the good for which the applicant is requesting an advance ruling. In making an advance ruling, the Party shall take into account the facts and circumstances that ruling imported into its territory for three years the requester has submitted. 5. Advance rulings shall take effect from the date of that rulingtheir issuance, or such other period as later date specified in that Party's domestic lawsthe ruling, regulations or administrative determinations. 5. A Party may modify or revoke an advance ruling upon a determination and shall remain in effect for at least 3 years, provided that the ruling was based on an error of fact facts or law (including human error), the information provided is false or inaccurate, if there is a change in domestic law consistent with this Agreement, or there is a change in a material fact or circumstance circumstances on which the ruling is basedbased have not changed. 6. Where The advance ruling may be modified or revoked, ex officio or at the request of the holder of the ruling, as appropriate, in the following cases: (a) when the advance ruling was based on false or inaccurate information; (b) when the circumstances or facts on which it was based change; or (c) to comply with an importer claims administrative or judicial decision, or to conform to a change in the domestic law of the Party that issued the treatment accorded to an imported good should be governed advance ruling. 7. The Party issuing the ruling may modify or revoke it and shall notify the applicant of the measure adopted, which shall take effect from the date on which it is notified or from a later date established by the ruling. 8. The modification or revocation of an advance rulingruling may not be applied retroactively, unless the customs administration person to whom it was issued has submitted incorrect or false information. 9. A Party may evaluate whether refuse to issue an advance ruling if the facts and circumstances that form the basis for the advance ruling are subject to review in administrative or judicial proceedings. In such cases, the Party shall notify the applicant in writing, stating the factual and legal reasons on which the decision is based. 10. Subject to confidentiality requirements under its domestic law, each Party shall make its advance rulings publicly available, including on the Internet. 11. If an applicant provides false information or omits relevant facts or circumstances relating to the advance ruling, or fails to act in accordance with the terms and conditions of the importation are consistent ruling, the Party issuing the ruling may apply appropriate measures, including civil, criminal and administrative actions, monetary penalties or other sanctions, in accordance with the facts and circumstances upon which an advance ruling was basedits domestic law.