Common use of Advance Rulings Clause in Contracts

Advance Rulings. 1. The customs administration of each Party shall issue written advance rulings prior to the importation of a good into its territory upon written request of an importer in its territory, or an exporter in the territory of the other Party (for China, the applicant of an advance ruling on tariff classification shall be registered with a local customs administration of China), on the basis of the facts and circumstances provided by the requester, including a detailed description of the information required to process a request for an advance ruling, concerning: (a) tariff classification; or (b) whether a good qualifies as an originating good under the provision established in this Agreement. 2. The customs administrations shall issue advance rulings after receiving a written request, provided that the requester has submitted all necessary information. The issuance of advance ruling on determination of origin of a good shall be made within 150 days. 3. Each Party shall provide that advance rulings shall be in force from their date of issuance, or such other date specified by the ruling, for at least one year, provided that the facts or circumstances on which the ruling is based remain unchanged. 4. The customs administrations issuing the advance ruling may modify or revoke an advance ruling where facts or circumstances prove that the information on which the advance ruling is based is false or inaccurate. 5. Where an importer claims that the treatment accorded to an imported good should be governed by an advance ruling, the customs administrations may evaluate whether the facts and circumstances of the importation are consistent with the facts and circumstances upon which the advance ruling was based. 6. Each Party shall make its advance rulings publicly available, subject to confidentiality requirements in its domestic law, for purposes of promoting the consistent application of advance rulings to other goods. 7. If a requester provides false information or omits relevant circumstances or facts in its request for an advance ruling, or does not act in accordance with the ruling’s terms and conditions, the importing Party may apply appropriate measures, including civil, criminal, and administrative actions, penalties, or other sanctions in accordance with its domestic laws.

Advance Rulings. 1. The Each Party through its customs administration of each Party authority shall issue written advance rulings prior to the importation of a good into its territory upon at the written request of an importer in its territory, territory or an exporter or producer in the territory of the other Party (for China, the applicant of an advance ruling on tariff classification shall be registered with a local customs administration of China), on the basis of the facts and circumstances provided by the requesterapplicant, including a detailed description of the information required to process a request for an advance ruling, concerningin relation to: (a) tariff Tariff classification; or; (b) whether Whether a good qualifies as an goods originating in accordance with chapter 4 (Rules of Origin and Origin Procedures); and (c) Whether a good under the provision established qualifies for duty-free treatment in this Agreementaccordance with article 3.6 (re-imported goods after having been repaired or altered). 2. The Each Party shall provide that its customs administrations authority shall issue an advance rulings after receiving a written ruling within 150 days from the request, provided that the requester has submitted all necessary information. The issuance of advance ruling on determination of origin of a good shall be made within 150 days. 3. Each Party shall provide that advance rulings shall be in force from their date of issuance, or such other from a different date specified by in the rulingresolution, for at least one yearup to a maximum period of three years, provided that there is no change in the circumstances or facts or circumstances on which the ruling is based remain unchangedbased. 4. The customs administrations issuing party that issued the advance ruling may modify or revoke an advance ruling where provided that the facts or circumstances prove that circumstances, such as where the information on which the advance ruling is based is false or inaccurate. a revocation or modification shall be notified to the applicant. 5. Where When an importer claims requests that the treatment accorded to an imported good should be governed by an advance ruling, the customs administrations Customs Authority may evaluate whether the facts and circumstances of the importation are consistent with the facts and or circumstances upon on which the advance ruling was based. 6. Each Party shall make its advance rulings publicly available, subject to any confidentiality requirements in its domestic law, for purposes of promoting legislation in order to promote the consistent application of advance rulings to other goods. 7. If a requester provides false information or omits enforced relevant circumstances or facts in its request for an advance ruling, or does has not act acted in accordance with the ruling’s terms and conditionsconditions of the resolution, the importing Party party may apply appropriate measures, including civil, criminal, criminal and administrative actions, penalties, penalties or other sanctions in accordance with its domestic lawssanctions.

Advance Rulings. 1. The customs administration of In accordance with its commitments under the TFA, each Party shall issue written provide for the issuance of an advance rulings ruling, prior to the importation of a good into its territory upon written request of territory, to an importer of the good in its territory, territory or to an exporter or producer of the good in the territory of the other Party. 2. For the purposes of paragraph 1, each Party (for China, shall issue rulings as to whether the applicant of an advance ruling on tariff classification shall be registered with a local customs administration of China), on the basis of the facts and circumstances provided by the requester, including a detailed description of the information required to process a request for an advance ruling, concerning: (a) tariff classification; or (b) whether a good qualifies as an originating good under or to assess the provision established in this Agreement. 2good’s tariff classification. The customs administrations Each Party shall issue advance rulings after receiving its determination regarding the origin or classification of the good within a written requestreasonable, provided that time-bound manner from the requester has submitted all necessary information. The issuance date of advance ruling on determination of origin receipt of a good shall be made within 150 dayscomplete application for an advance ruling. 3. Each The importing Party shall provide apply an advance ruling issued by it under paragraph 1 on the date that advance rulings shall be in force from their date of issuance, or such other date specified by the ruling, for at least one year, provided that the facts or circumstances on which the ruling is issued or on a later date specified in the ruling. The ruling shall remain in effect for a reasonable period of time and in accordance with the national procedures on advance rulings unless the Party revokes, modifies, or invalidates the advance ruling, wherein it shall provide written notice to the applicant setting out the relevant facts and the basis for its decision. Where a Party invalidates advance rulings with retroactive effect, it may only do so where the ruling was based remain unchangedon false or misleading information. 4. The customs administrations issuing the advance ruling may modify or revoke an advance ruling where facts or circumstances prove that issued by the information Party shall be binding only on which the advance person to whom the ruling is based is false or inaccurateissued. 5. 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 administrations may evaluate whether ruling if the facts and circumstances forming the basis of the importation advance ruling are consistent the subject of a post clearance audit or under review before any governmental agency or an administrative, judicial, or quasi- judicial review or appeal. A Party that declines to issue an advance ruling shall promptly in accordance with national procedures notify, in writing, the person requesting the ruling, setting out the relevant facts and circumstances upon which and the advance ruling was basedbasis for its decision. 6. Each Party shall make its advance rulings publicly available, subject to confidentiality requirements in its domestic law, for purposes provide that any modification or revocation of promoting the consistent application of advance rulings to other goods. 7. If a requester provides false information or omits relevant circumstances or facts in its request for an advance rulingruling shall be effective on the date on which the modification or revocation is issued, or does not act in accordance with the ruling’s terms and conditions, the importing Party on such later date as may apply appropriate measures, including civil, criminalbe specified therein, and administrative actionsshall not be applied to importations of a good that have occurred prior to that date, penaltiesunless the advance ruling was based on incomplete, incorrect, false, or other sanctions in accordance with its domestic lawsmisleading information.

Advance Rulings. 1. The customs administration of each Party shall issue written advance rulings prior Prior to the importation of a good into its territory upon territory, each Party, through its customs administration, shall provide for the issuance of written request of advance rulings to an importer of the good in its territoryterritory or to an exporter or producer of the good in the other Party’s territory concerning tariff classification, questions arising from the application of the Customs Valuation Agreement and country of origin so as to determine whether the good qualifies as an originating good. 2. Each Party shall adopt or maintain procedures for the issuance of advance rulings, including: (a) the provision that an importer or its agent in its territory or an exporter or producer or their agent in the territory of the other Party may request such a ruling prior to the importation in question; (for China, the applicant of an advance ruling on tariff classification shall be registered with a local customs administration of China), on the basis of the facts and circumstances provided by the requester, including b) a detailed description of the information required to process a request for an advance ruling, concerning:; and (ac) tariff classification; or (b) whether a good qualifies as an originating good under the provision established in this Agreement. 2. The customs administrations shall issue advance rulings after receiving a written request, provided that the requester has submitted all necessary information. The issuance of advance ruling be based on determination of origin of a good shall be made within 150 daysthe facts and circumstances presented by the person requesting the ruling. 3. Each Party shall provide that its customs administrations: (a) may request, at any time during the course of evaluating an application for an advance rulings ruling, additional information necessary to evaluate the application; (b) shall be issue the advance ruling expeditiously, and in force from their date any case within ninety (90) days of issuanceobtaining all necessary information; and (c) shall provide, or such other date specified by upon request of the person who requested the advance ruling, a full explanation of the reasons for the ruling, for at least one year, provided that . 4. The importing Party may modify or revoke the issued ruling: (a) if the ruling was based on an error of fact; (b) if there is a change in the material facts or circumstances on which the ruling is based remain unchanged.was based; 4. The customs administrations issuing the advance ruling may modify (c) to conform with an amendment to this Agreement; or (d) to conform with a judicial or revoke an advance ruling where facts administration decision or circumstances prove that the information on which the advance ruling is based is false or inaccuratea change in its domestic laws and regulations. 5. 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 is effective on the date on which the modification or revocation is issued, or on such a later date as may be specified therein, and shall not be applied to importations of a good that have occurred prior to that date, unless the customs administrations may evaluate whether the facts and circumstances of the importation are consistent with the facts and circumstances upon which person to whom the advance ruling was basedissued has not acted in accordance with its terms and conditions. 6. Each Notwithstanding paragraph 5, the issuing Party shall make postpone the effective date of such modification or revocation for a period not exceeding sixty (60) days where the person to whom the advance ruling was issued demonstrates that it has relied in good faith to its advance rulings publicly available, subject to confidentiality requirements in its domestic law, for purposes of promoting the consistent application of advance rulings to other goodsdetriment on that ruling. 7. If Each Party shall provide that where it issues an advance ruling to a requester provides false information person that has misrepresented or omits relevant omitted material facts or circumstances or facts in its request for an advance ruling, or does not failed to act in accordance with the ruling’s terms and conditionsconditions of the ruling, the Party may impose penalties or deny the preferential tariff treatment as the circumstances may warrant. 8. A good that is subject to an origin verification process or any instance of review or appeal in the territory of one of the Parties may not be the subject of an advance ruling. 9. Subject to paragraph 10, each Party shall apply an advance ruling to importations into its territory of the relevant good from the date of its issuance or from such later date as may be specified in the ruling. 10. The importing Party may shall apply appropriate measures, including civil, criminal, and administrative actions, penalties, or other sanctions in accordance with its domestic lawsthe advance ruling for three (3) years from the date of issuance of the ruling.

Advance Rulings. ‌ 1. The customs administration of each Each State Party shall issue written advance rulings issue, prior to the importation of a good into its territory territory, a written advance ruling within a reasonable period of time to an applicant that has submitted a written application. The application shall contain all information necessary for the State Party to issue the advance ruling. 2. The application referred to in paragraph 1 of this Article relate to (a) and (b) a. The good's tariff classification; b. The origin of the good; 3. In addition, State Parties are encouraged to issue advance rulings on the following: a. Application of criteria it uses to determine the customs value of the good in accordance with the agreement on implementation of Article VII of GATT; b. Application of duty drawback, deferral, or other schemes of relief that reduce, reimburse, or waive customs duties; c. The preferential treatment for which the good qualifies; d. Country of origin labelling requirements, including placement and method of marking; e. Whether the good is subject to a quota or tariff-rate quota; and f. Such other matters as the State Party may decide. 4. Notwithstanding paragraph 1, a State Party may decline to issue an advance ruling where the question or facts and circumstances raised are the subject of administrative or judicial review, or where the application does not relate to any intended use of the advance ruling. 5. If a State Party declines to issue an advance ruling, it shall promptly notify the applicant in writing, setting out the relevant facts and the basis for its decision. 6. The advance ruling shall be valid for at least six (6) months from the day of its issuance unless the law, facts, or circumstances supporting that ruling have changed. 7. Each State Party shall publish: a. The requirements for the application for an advance ruling, including the information to be provided and the format; b. The time period by which it will issue an advance ruling; and c. The length of time for which the advance ruling is valid. 8. Where a State Party revokes, modifies, or invalidates an advance ruling, it shall provide written notice to the applicant, setting out the relevant facts and the basis for its decision. Where the State Party revokes, modifies, or invalidates an advance ruling with retroactive effect, it may only do so where the ruling was based on false or misleading information. 9. Each State Party shall provide, upon written request of an importer in its territoryapplicant, or an exporter in the territory administrative review of the other Party (for China, the applicant of an advance ruling on tariff classification shall be registered with a local customs administration of China), on the basis of the facts and circumstances provided by the requester, including a detailed description of the information required to process a request for an advance ruling, concerning: (a) tariff classification; or (b) whether a good qualifies as an originating good under the provision established in this Agreement. 2. The customs administrations shall issue advance rulings after receiving a written request, provided that the requester has submitted all necessary information. The issuance of advance ruling on determination of origin of a good shall be made within 150 days. 3. Each Party shall provide that advance rulings shall be in force from their date of issuance, or such other date specified by the ruling, for at least one year, provided that the facts or circumstances on which the ruling is based remain unchanged. 4. The customs administrations issuing the advance ruling may modify or revoke an of the decision to revoke, modify, or invalidate it. 10. An advance ruling where facts or circumstances prove that the information on which the advance ruling is based is false or inaccurateissued by a State Party shall be binding throughout its territory. 5. Where an importer claims that the treatment accorded to an imported good should be governed by an advance ruling, the customs administrations may evaluate whether the facts and circumstances of the importation are consistent with the facts and circumstances upon which the advance ruling was based. 611. Each State Party shall endeavour to make its advance rulings publicly availableavailable on the Internet, subject taking into account the need to confidentiality requirements in its domestic law, for purposes protect commercially confidential information. A State Party may redact portions of promoting the consistent application of advance rulings to other goods. 7. If a requester provides false information or omits relevant circumstances or facts in its request for an advance ruling, or does not act in accordance with the ruling’s terms and conditions, the importing Party may apply appropriate measures, including civil, criminal, and administrative actions, penalties, or other sanctions ruling for reasons of confidentiality in accordance with its domestic laws., regulations, and procedures

Advance Rulings. 1. The customs administration of each Each Party shall issue written advance rulings prior to the importation of a good into its territory upon at the written request of an importer in its territory, or an exporter or producer in the territory of the other Party (for China, the applicant of an advance ruling on tariff classification shall be registered with a local customs administration of China)Party, on the basis of the facts and circumstances provided set forth by the requester, including a detailed description of the information required to process a request for an advance ruling, concerning: (a) tariff classification; or; (b) the application of customs valuation criteria, including the criteria in the Customs Valuation Agreement; (c) duty drawback; (d) whether a good qualifies as an originating good; and (e) whether a good under the provision established qualifies for duty-free treatment in this Agreementaccordance with Article 2.6 (Goods Re-Entered After Repair or Alteration). 2. The Each Party shall provide that its customs administrations authority shall issue advance rulings after receiving within 150 days of a written request, provided that the requester has submitted all necessary information. The issuance of advance ruling on determination of origin of a good shall be made within 150 days. 3. Each Party shall provide that advance rulings shall be in force valid from their date of issuance, or such other date specified by the ruling, for at least one yearthree years, provided that the facts or and circumstances (including laws and regulations) on which the ruling is based remain unchanged. 4. The customs administrations issuing the advance ruling Party may modify or revoke an advance ruling where when facts or circumstances prove that warrant, such as where the information on which the advance ruling is based is false or inaccurate. 5. Where an importer claims that the treatment accorded to an imported good should be governed by an advance ruling, the customs administrations authority may evaluate whether the facts and circumstances of the importation are consistent with the facts and circumstances upon which the advance ruling was based. 6. Each Party shall make its advance rulings publicly available, subject to confidentiality requirements in its domestic law, for purposes of promoting the consistent application of advance rulings to other goods. 7. If lf a requester provides false information or omits relevant circumstances or facts in its request for an advance ruling, or does not act in accordance with the ruling’s 's terms and conditions, the importing Party may apply appropriate measures, including civil, criminal, and administrative actions, penalties, penalties or other sanctions sanctions. 8. For purposes of this Article, advance ruling means a written response by a Party to a request made in accordance with this Article, setting forth the official position of the Party on the interpretation of its domestic lawsrelevant laws and regulations pertaining to a matter referenced in paragraph 1(a) through (e), as applied to a specific, prospective customs transaction. 9. This Article shall apply to Oman beginning two years after the date of entry into force of this Agreement.

Advance Rulings. 1. The customs administration authority of each Party shall issue written advance rulings prior to the importation of a good into its territory upon on the written request of an importer in its territoryimporter, an exporter, or an exporter any other applicant in the territory of the other Party (for China, the applicant of an advance ruling on tariff classification shall be registered with a local customs administration of China)that Party8, on the basis of the facts and circumstances provided by the requester, including a detailed description of the information required to process a request for an advance ruling. The advance ruling may be issued on the following 8 For China, concerningthe applicant for an advance ruling must be registered with China customs. matters: (a) tariff classification; or; (b) whether origin of a good qualifies as an originating good under the provision established in accordance with this Agreement; and (c) such other matters as the Parties may agree. 2. The customs administrations authority shall issue an advance rulings ruling within 90 days after receiving a written request, provided that the requester has submitted all necessary informationinformation required under the domestic laws, regulations and rules. The issuance of advance ruling on determination of origin of a good shall be made within 150 days. 3. Each Party shall provide that advance rulings shall be in force from their its date of issuance, or such other date specified by the ruling, for at least one year, provided that the facts or circumstances on which the ruling is based remain unchanged. 43. The customs administrations issuing advance rulings that are into force may be annulled, amended or revoked: (a) where the advance ruling may modify or revoke an advance ruling where facts or circumstances prove that the information on which the advance ruling is based is false or inaccurate. 5. Where an importer claims that the treatment accorded to an imported good should be governed by an advance rulingIn these cases, the customs administrations may evaluate whether the facts and circumstances of the importation are consistent with the facts and circumstances upon which the advance ruling was based. 6. Each Party shall make its advance rulings publicly available, subject to confidentiality requirements in its domestic law, for purposes of promoting the consistent application of advance rulings to other goods. 7. If a requester provides false information or omits relevant circumstances or facts in its request for an advance ruling, or does not act in accordance with the ruling’s terms and conditions, the importing Party authority may apply appropriate measuresmeasures to the requester, including civil, criminal, criminal and administrative actions, penalties, penalties or other sanctions in accordance with its domestic laws; (b) where the customs authorities deem appropriate to apply different criteria due to the obvious error made by customs authorities on the same facts and circumstances of the original advance rulings. In this case, the amendment or revocation shall be applied from the date of the change; or (c) when the administrative decisions are affected due to changes in the laws, regulations and rules that served as basis. In these cases, the advance rulings shall automatically cease to be in force from the date of publication of those changes. In the cases mentioned in subparagraph (c), the customs authority shall make available to interested persons the information reviewed, with sufficient time prior to the date on which the amendments enter into force, so they can take them into account, with the exception of the cases where it is impossible to publish in advance. 4. Each Party shall publish its advance rulings subject to any confidentiality requirements in its laws, regulations and rules. 5. A Party may decline to issue an advance ruling if the facts or circumstances forming the basis of the advance ruling are the subject of administrative or judicial review.

Advance Rulings. 1. The Each Party, through its customs administration of each Party authority, shall issue written advance rulings prior to the importation of a good into its territory upon at the written request of an importer in its territory, or an exporter or producer in the territory of the other Party (for China, the applicant of an advance ruling on tariff classification shall be registered with a local customs administration of China)Party, on the basis of the facts and circumstances provided set forth by the requester, including a detailed description of the information required to process a request for an advance ruling, concerning: (a) tariff classification; or; (b) the application of customs valuation criteria, including the criteria in the Customs Valuation Agreement; (c) duty drawback; (d) whether a good qualifies as an originating good; and (e) whether a good under the provision established qualifies for duty-free treatment in this Agreementaccordance with Article 2.6 (Goods Re-entered After Repair or Alteration). 2. The Each Party shall provide that its customs administrations authority shall issue advance rulings after receiving within 150 days of a written request, provided that the requester has submitted all necessary information. The issuance of advance ruling on determination of origin of a good shall be made within 150 days. 3. Each Party shall provide that advance rulings shall be in force valid from their date of issuance, or such other date specified by the ruling, for at least one yearthree years, provided that the facts or and circumstances (including laws and regulations) on which the ruling is based remain unchanged. 4. The customs administrations issuing the advance ruling Party may modify or revoke an advance ruling where when facts or circumstances prove that warrant, such as where the information on which the advance ruling is based is false or inaccurate. 5. Where an importer claims that the treatment accorded to an imported good should be governed by an advance ruling, the customs administrations authority may evaluate whether the facts and circumstances of the importation are consistent with the facts and circumstances upon which the advance ruling was based. 6. Each Party shall make its advance rulings publicly available, subject to confidentiality requirements in its domestic law, for purposes of promoting the consistent application of advance rulings to other goods. 7. If a requester provides false information or omits relevant circumstances or facts in its request for an advance ruling, or does not act in accordance with the ruling’s 's terms and conditions, the importing Party may apply appropriate measures, including civil, criminal, and administrative actions, penalties, penalties or other sanctions sanctions. 8. For purposes of this Article, advance ruling means a written response by a Party to a request made in accordance with this Article, setting forth the official position of the Party on the interpretation of its domestic lawsrelevant laws and regulations pertaining to a matter referenced in paragraph 1(a) through (e), as applied to a specific, prospective customs transaction. 9. This Article shall apply to Bahrain beginning two years after the date of entry into force of this Agreement.