Common use of Advance Rulings Clause in Contracts

Advance Rulings. 1. Each Party shall, through its customs administration, issue a written advance ruling, prior to the importation of a good into its territory, that sets forth the treatment that the Party shall provide to the good at the time of importation. 2. Each Party shall allow an exporter, importer, producer, or any other person with a justifiable cause, or a representative thereof, to request a written advance ruling. 3. No Party shall as a condition for requesting an advance ruling, require an exporter or producer of another 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 Customs Valuation Agreement; (c) the origin of the good, including whether the good qualifies as an originating good under the terms of this Agreement; (d) whether a good is subject to a quota or a tariff-rate quota; and (e) other matters as the Parties may agree. 5. Each Party shall adopt or maintain uniform procedures throughout its territory for the issuance of advance rulings, including a detailed description of the information required to process an application for a ruling. 6. Each Party shall provide that its customs administration: (a) may, at any time during the course of an evaluation of 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 ruling as expeditiously as possible and in no case later than 120 days after it has obtained all necessary information from the person requesting an advance ruling; and (d) provide to that person a full explanation of the reasons for the ruling. 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, including the same interpretation and application of provisions of Chapter 4 (Rules of Origin) regarding a determination of origin, as it provided to any other person to whom it issued an advance ruling, provided that the facts and circumstances are identical in all material respects. 9. An advance ruling issued by a Party shall apply throughout its territory to the person to whom the ruling is issued. 10. After issuing an advance ruling, the issuing Party may modify or revoke the advance ruling if there is a change in the law, facts, or circumstances on which the ruling was based, or if the ruling was based on inaccurate or false information, or on an error. 11. 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 a post clearance audit or an administrative, judicial, or quasi-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 and the basis for its decision. 12. No Party shall apply retroactively a revocation or modification to the detriment of the requester unless the person to whom the advance ruling was issued has not acted in accordance with its terms and conditions or the ruling was based on inaccurate or false information provided by the requester. 13. Each Party shall provide that, unless it retroactively applies a modification or revocation as described in paragraph 12, any modification or revocation of an advance ruling shall be effective on the date on which the modification or revocation is issued, or on such later date as may be specified therein. 14. The issuing Party shall postpone the effective date of such modification or revocation for a period not exceeding 90 days if the person to whom the advance ruling was issued demonstrates that it has relied in good faith to its detriment on that ruling.

Advance Rulings. 1. Each Party shall, through its customs administration, issue a written advance rulingshall issue, prior to the importation of a good of a Party into its territory, that sets forth the treatment that the Party shall provide to the good at the time of importation. 2. Each Party shall allow an exporter, importer, producer, or any other person with a justifiable cause, or a representative thereof, to request a written advance ruling. 3. No Party shall as a condition for requesting ruling at the written request of an advance rulingimporter in its territory, require or an exporter or producer of another 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 another Party,1 with regard to:to:2 (a) tariff classification; (b) the application of customs valuation criteria for a particular case in accordance with the Customs Valuation Agreement; (c) the origin whether a good is originating in accordance with Chapter 3 (Rules of the good, including whether the good qualifies as an originating good under the terms of this Agreement;Origin and Origin Procedures); and (d) whether a good is subject to a quota or a tariff-rate quota; and (e) such other matters as the Parties may agreedecide. 52. Each Party shall adopt or maintain uniform procedures throughout its territory for the issuance of advance rulings, including a detailed description of the information required to process an application for a ruling. 6. Each Party shall provide that its customs administration: (a) may, at any time during the course of an evaluation of a request for issue 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 ruling as expeditiously as possible and in no case later than 120 150 days after it has obtained all necessary information from the person requesting an advance ruling; and (d) provide to that person receives a full explanation of the reasons for the ruling. 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, including the same interpretation and application of provisions of Chapter 4 (Rules of Origin) regarding a determination of origin, as it provided to any other person to whom it issued an advance rulingrequest, provided that the facts and circumstances are identical in requester has submitted all material respects. 9the information that the receiving Party requires to make the advance ruling. An This includes a sample of the good for which the requester is seeking an advance ruling issued if requested by a Party shall apply throughout its territory to the person to whom the ruling is issued. 10receiving Party. After In issuing an advance ruling, the issuing Party may modify or revoke shall take into account the advance ruling if there is facts and circumstances that the requester has provided. For greater certainty, a change in the law, facts, or circumstances on which the ruling was based, or if the ruling was based on inaccurate or false information, or on an error. 11. 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 a post clearance audit administrative or an administrative, judicial, or quasi-judicial review or appealreview. A Party that declines to issue an advance ruling shall promptly notify, notify the requester in writing, the person requesting the ruling, setting out the relevant facts and circumstances and the basis for its decisiondecision to decline to issue the advance ruling. 121 For greater certainty, an importer, exporter or producer may submit a request for an advance ruling through a duly authorised representative. 2 For greater certainty, a Party is not required to provide an advance ruling when it does not maintain measures of the type subject to the ruling request. 3. Each Party shall provide that its advance rulings shall take effect on the date that they are issued or on another date specified in the ruling, and remain in effect for at least three years, provided that the law, facts and circumstances on which the ruling is based remain unchanged. If a Party’s law provides that an advance ruling becomes ineffective after a fixed period of time, that Party shall endeavour to provide procedures that allow the requester to renew the ruling expeditiously before it becomes ineffective, in situations in which the law, facts and circumstances on which the ruling was based remain unchanged. 4. After issuing an advance ruling, the Party may modify or revoke the advance ruling if there is a change in the law, facts or circumstances on which the ruling was based, if the ruling was based on inaccurate or false information, or if the ruling was in error. 5. A Party may apply a modification or revocation in accordance with paragraph 4 after it provides notice of the modification or revocation and the reasons for it. 6. No Party shall apply retroactively a revocation or modification retroactively to the detriment of the requester unless the person to whom the advance ruling was issued has not acted in accordance with its terms and conditions or the ruling was based on inaccurate or false information provided by the requester. 137. Each Party shall provide that, unless it retroactively applies a modification or revocation as described in paragraph 12, any modification or revocation ensure that requesters have access to administrative review of an advance ruling shall be effective on the date on which the modification or revocation is issued, or on such later date as may be specified thereinrulings. 148. The issuing Subject to any confidentiality requirements in its law, each Party shall postpone the effective date of such modification or revocation for a period not exceeding 90 days if the person endeavour to whom the make its advance ruling was issued demonstrates that it has relied in good faith to its detriment on that rulingrulings publicly available including online.

Advance Rulings. 1. Each Party shall, through its customs administration, issue a written advance rulingshall issue, prior to the importation of a good of the other Party into its territory, that sets forth the treatment that the Party shall provide to the good ,a writtenadvance ruling at the time of importation. 2. Each Party shall allow written requestof an exporter, importer, producerimporter in its territory, or any other person with a justifiable cause, or a representative thereof, to request a written advance ruling. 3. No Party shall as a condition for requesting an advance ruling, require an exporter or producer of another Party to establish or maintain a contractual or other relation with a person located in the territory of the importing Party. 4. Each other Party shall issue advance rulings (5), each an "applicant", with regard to: (a) tariff classification; (b) the application of customs valuation criteria for a particular case in accordance with the Customs Valuation Agreement; (c) the origin of the good, including whether the good qualifies as an originating good under the terms of this Agreement; (d) whether a good is subject to a quota or a tariff-rate quotaoriginating in accordance with Chapter 4 (Rules of Origin and Origin Procedures); and (ec) other matters as the Parties Party may agreedecide. 52. Each Party shall adopt or maintain uniform procedures throughout its territory for the issuance of advance rulings, including a detailed description of the information required to process an application for a ruling. 6. Each Party shall provide that its customs administration: (a) may, at any time during the course of an evaluation of a request for issue 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 ruling as expeditiously as possible and in no case later than 120 90 days after it has obtained all necessary information from the person requesting an advance ruling; and (d) provide to that person receives a full explanation of the reasons for the ruling. 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, including the same interpretation and application of provisions of Chapter 4 (Rules of Origin) regarding a determination of origin, as it provided to any other person to whom it issued an advance rulingrequest, provided that the facts and circumstances are identical in applicant has submitted all material respects. 9the information that the receiving Party requires to make the advance ruling. An This includes a sample of the good for which the applicant is seeking an advance ruling issued if requested by a Party shall apply throughout its territory to the person to whom the ruling is issued. 10receiving Party. After In issuing an advance ruling, the issuing Party may modify or revoke shalltake into account the advance ruling if there is facts and circumstances that the applicant has provided. For greater certainty, a change in the law, facts, or circumstances on which the ruling was based, or if the ruling was based on inaccurate or false information, or on an error. 11. 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 a post clearance audit administrative or an administrative, judicial, or quasi-judicial review or appealwhere the application is not based on factual information, or does not relate to an intention to import or export. A Party that declines to issue an advance ruling shall promptly notify, notify the applicant in writing, the person requesting the ruling, setting out the relevant facts and circumstances and the basis for its decisiondecision to decline to issue the advance ruling. 123. No Each Party shall apply retroactively a revocation provide that its advance rulings shall take effect on the date that they are issued or modification to on another date specified in the detriment of ruling, and remain in effect for at least three years, provided that the requester unless law, facts and circumstances on which the person to whom ruling is based remain unchanged. 4. After issuing an advance ruling, the Party may modify or revoke the advance ruling if there is a change in the law, facts or circumstances on which the ruling was issued has not acted in accordance with its terms and conditions or based, if the ruling was based on inaccurate or false information, if the ruling was in error, if conflicting advance rulings have been issued for goods of the same class or kind, if the advance ruling has been reviewed internally, or if the importing customs authority changes its interpretation of the law. 5. Where a Party revokes or modifies an advance ruling, it shall provide written notice to the applicant setting out the relevant facts and the basis for its decision. 6. Neither Party shall apply a revocation or modification retroactively to the detriment of the applicant unless the ruling was based on incomplete, incorrect, inaccurate, false, or misleading information provided by the requesterapplicant. 137. Subject to any confidentiality requirements in its laws and regulations, a Party may publish its advance rulings including online. 8. Each Party shall provide thatpublish online, unless it retroactively applies a modification or revocation as described in paragraph 12, any modification or revocation of at least: (a) the requirements for the application for an advance ruling shall ruling, including the information to be effective on provided and the date on format; (b) the time period by which it will issue an advance ruling; and (c) the modification or revocation is issued, or on such later date as may be specified therein. 14. The issuing Party shall postpone the effective date length of such modification or revocation time for a period not exceeding 90 days if the person to whom which the advance ruling was is valid. 9. An advance ruling issued demonstrates that it has relied in good faith to its detriment by a Party shall be binding on that rulingParty in respect of the applicant that sought it and on the applicant. 10. Each Party shall provide, upon written request of an applicant, a review of the advance ruling or of the decision to revoke or modify it.

Advance Rulings. 1. Each Party shall, through its customs administration, issue a written advance rulingshall issue, prior to the importation of a good of the other Party into its territory, that sets forth the treatment that the Party shall provide to the good at the time of importation. 2. Each Party shall allow an exporter, importer, producer, or any other person with a justifiable cause, or a representative thereof, to request a written advance ruling. 3. No Party shall as a condition for requesting ruling at the written request of an advance rulingimporter in its territory, require or an exporter or producer of another 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 other Party,(1) with regard to:: (2) (a) tariff classification; (b) the application of customs valuation criteria for a particular case in accordance with the Customs Valuation Agreement; (c) the origin whether a good is originating in accordance with Chapter 3 (Rules of the good, including whether the good qualifies as an originating good under the terms of this Agreement;Origin and Origin Procedures); and (d) whether a good is subject to a quota or a tariff-rate quota; and (e) such other matters as the Parties may agreedecide. 52. Each Party shall adopt or maintain uniform procedures throughout its territory for the issuance of advance rulings, including a detailed description of the information required to process an application for a ruling. 6. Each Party shall provide that its customs administration: (a) may, at any time during the course of an evaluation of a request for issue 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 ruling as expeditiously as possible and in no case later than 120 150 days after it has obtained all necessary information from the person requesting an advance ruling; and (d) provide to that person receives a full explanation of the reasons for the ruling. 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, including the same interpretation and application of provisions of Chapter 4 (Rules of Origin) regarding a determination of origin, as it provided to any other person to whom it issued an advance rulingrequest, provided that the facts and circumstances are identical in requester has submitted all material respectsthe information that the receiving Party requires to make the advance ruling. This includes a sample of the good for which the requester is seeking an advance ruling if requested by the receiving Party. 93. An advance ruling issued by a Party shall apply throughout its territory to the person to whom the ruling is issued. 10. After In issuing an advance ruling, the issuing Party may modify or revoke shall take into account the advance ruling if there is facts and circumstances that the requester has provided. For greater certainty, a change in the law, facts, or circumstances on which the ruling was based, or if the ruling was based on inaccurate or false information, or on an error. 11. 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 a post clearance audit administrative or an administrative, judicial, or quasi-judicial review or appealreview. A Party that declines to issue an advance ruling shall promptly notify, notify the requester in writing, the person requesting the ruling, setting out the relevant facts and circumstances and the basis for its decisiondecision to decline to issue the advance ruling. 124. No Each Party shall provide that its advance rulings shall take effect on the date that they are issued or on another date specified in the ruling, and remain in effect for at least three years, provided that the law, facts and circumstances on which the ruling is based remain unchanged. If a Party's law provides that an advance ruling becomes ineffective after a fixed period of time, that Party shall endeavour to provide procedures that allow the requester to renew the ruling expeditiously before it becomes ineffective, in situations in which the law, facts and circumstances on which the ruling was based remain unchanged. 5. After issuing an advance ruling, the Party may modify or revoke the advance ruling if there is a change in the law, facts or circumstances on which the ruling was based, if the ruling was based on inaccurate or false information, or if the ruling was in error. 6. A Party may apply a modification or revocation in accordance with paragraph 4 after it provides notice of the modification or revocation and the reasons for it. 7. Neither Party shall apply retroactively a revocation or modification retroactively to the detriment of the requester unless the person to whom the advance ruling was issued has not acted in accordance with its terms and conditions or the ruling was based on inaccurate or false information provided by the requester. 138. Each Party shall provide thatensure that requesters have access to administrative review of advance rulings. 9. Subject to any confidentiality requirements in its law, unless it retroactively applies each Party shall endeavour to make its advance rulings publicly available, including online. (1) For greater certainty, an importer, exporter or producer may submit a modification or revocation as described in paragraph 12, any modification or revocation of request for an advance ruling shall be effective on the date on which the modification or revocation is issued, or on such later date as may be specified thereinthrough a duly authorised representative. 14. The issuing (2) For greater certainty, a Party shall postpone the effective date of such modification or revocation for a period is not exceeding 90 days if the person required to whom the provide an advance ruling was issued demonstrates that when it has relied in good faith does not maintain measures of the type subject to its detriment on that rulingthe ruling request.

Advance Rulings. 1. Each Party shall, through its customs administration, issue a written advance rulingshall issue, prior to the importation of a good of the other Party into its territory, that sets forth the treatment that the Party shall provide to the good ,a writtenadvance ruling at the time of importation. 2. Each Party shall allow thewritten requestof an exporter, importer, producerimporter in its territory, or an exporter or any other person with a justifiable causecause to the satisfaction of the respective Party, or a representative thereof, to request who has submitted a written advance ruling. 3. No Party shall as a condition for requesting an advance rulingrequest containing all necessary information, require an exporter or producer of another Party to establish or maintain a contractual or other relation with a person located in the territory of the importing Party. 4. Each other Party shall issue advance rulings (each an "applicant") with regard to: (a) tariff classification; (b) whether a good is originating in accordance with Chapter 4 (Rules of Origin); (c) the appropriate method or criteria, and the application of thereof, to be used for determining the customs valuation criteria for value under a particular case set of facts, in accordance with the Customs Valuation Agreement; (c) the origin of the good, including whether the good qualifies as an originating good under the terms of this Agreement;; and (d) whether a good is subject to a quota or a tariff-rate quota; and (e) any other matters as mattersas the Parties Party may agreespecify under its domestic advance ruling system. 52. Each Party shall adopt or maintain uniform procedures throughout its territory for the issuance of advance rulings, including a detailed description of the information required to process an application for a ruling. 6. Each Party shall provide that its customs administration: (a) may, at any time during the course of an evaluation of a request for issue 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 ruling as expeditiously as possible and in no case later than 120 days 3 months after it has obtained all necessary information from the person requesting an advance ruling; and (d) provide to that person receives a full explanation of the reasons for the ruling. 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, including the same interpretation and application of provisions of Chapter 4 (Rules of Origin) regarding a determination of origin, as it provided to any other person to whom it issued an advance rulingrequest, provided that the facts and circumstances are identical in applicant has submitted all material respects. 9the information that the receiving Party requires to make the advance ruling. An This includes a sample of the good for which the applicantis seeking an advance ruling issued if requested by a Party shall apply throughout its territory to the person to whom the ruling is issued. 10receiving Party. After In issuing an advance ruling, the issuing Party may modify or revoke shall take into accountthe facts and circumstances that the advance ruling if there is applicant has provided. For greater certainty, a change in the law, facts, or circumstances on which the ruling was based, or if the ruling was based on inaccurate or false information, or on an error. 11. 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 a post clearance audit administrative or an administrative, judicial, or quasi-judicial review or appealwhere the application is not based on factual information, or does not relate to an intention to import or export. A Party that declines to issue an advance ruling shall promptly notify, in notify the applicantin writing, the person requesting the ruling, setting out the relevant facts and circumstances, and the basis for its decision to decline to issue the advance ruling. 3. Each Party shall provide that its advance rulings shall take effect on the date that they are issued or on another date specified in the ruling, and remain in effect for at least 3 years provided that the law, facts and circumstances on which the ruling is based remain unchanged. 4. The importing Party may: (a) modify an advance ruling in such respects as it considers appropriate and as per its laws and regulations or system on advanced ruling, if the ruling was based on incorrect facts or mistake of law; (b) revoke or find the advance ruling non-binding if there is a change in the material facts or circumstances or law on which the ruling was based; or (c) revoke the advance ruling from when it was issued if the advance ruling has been obtained by fraud or misrepresentation of facts. 5. Where a Party revokes or modifies an advance ruling, it shall provide written notice to the applicant setting out the relevant facts and the basis for its decision. 126. No Neither Party shall apply a revocation, modification, or invalidation retroactively a revocation or modification to the detriment of the requester applicant unless the person to whom the advance ruling was issued has not acted in accordance with its terms and conditions or the ruling was based on inaccurate onincomplete, incorrect, inaccurate, false,or false misleading information provided by the requesterapplicant. 137. Each Party shall provide thatendeavour to make publicly available any information on advance rulings which it considers to be of significant interest to other interested parties, unless it retroactively applies a modification or revocation as described in paragraph 12taking into account the need to protect commercially confidential information. 8. Each Party shall publish online, any modification or revocation of at least: (a) the requirements for the application for an advance ruling shall ruling, including the information to be effective on provided and the date on format; (b) the time period by which it will issue an advance ruling; and (c) the modification or revocation is issued, or on such later date as may be specified therein. 14. The issuing Party shall postpone the effective date length of such modification or revocation time for a period not exceeding 90 days if the person to whom which the advance ruling was is valid. 9. An advance ruling issued demonstrates that it has relied in good faith to its detriment by a Party shall be binding on that Party in respect of the applicant that sought it and on the applicant. 10. Each Party shall provide, upon written request of an applicant, an opportunity to review an advanced ruling., or the decision to revoke, modify or invalidate it (2)

Advance Rulings. 1. Each Party shall, through its customs administration, issue a written advance rulingshall issue, prior to the importation of a good of the other Party into its territory, that sets forth the treatment that the Party shall provide to the good at the time of importation. 2. Each Party shall allow an exporter, importer, producer, or any other person with a justifiable cause, or a representative thereof, to request a written advance ruling. 3. No Party shall as a condition for requesting ruling at the written request of an advance rulingimporter in its territory, require or an exporter or producer of another 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 other Party5, each an "applicant", with regard to: (a) tariff classification; (b) the application of customs valuation criteria for a particular case in accordance with the Customs Valuation Agreement; (c) the origin of the good, including whether the good qualifies as an originating good under the terms of this Agreement; (d) whether a good is subject to a quota or a tariff-rate quotaoriginating in accordance with Chapter 4 (Rules of Origin and Origin Procedures); and (ec) other matters as the Parties Party may agreedecide. 52. Each Party shall adopt or maintain uniform procedures throughout its territory for the issuance of advance rulings, including a detailed description of the information required to process an application for a ruling. 6. Each Party shall provide that its customs administration: (a) may, at any time during the course of an evaluation of a request for issue 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 ruling as expeditiously as possible and in no case later than 120 90 days after it has obtained all necessary information from the person requesting an advance ruling; and (d) provide to that person receives a full explanation of the reasons for the ruling. 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, including the same interpretation and application of provisions of Chapter 4 (Rules of Origin) regarding a determination of origin, as it provided to any other person to whom it issued an advance rulingrequest, provided that the facts and circumstances are identical in applicant has submitted all material respects. 9the information that the receiving Party requires to make the advance ruling. An This includes a sample of the good for which the applicant is seeking an advance ruling issued if requested by a Party shall apply throughout its territory to the person to whom the ruling is issued. 10receiving Party. After In issuing an advance ruling, the issuing Party may modify or revoke shall take into account the advance ruling if there is facts and circumstances that the applicant has provided. For greater certainty, a change in the law, facts, or circumstances on which the ruling was based, or if the ruling was based on inaccurate or false information, or on an error. 11. 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 a post clearance audit administrative or an administrative, judicial, or quasi-judicial review or appealwhere the application is not based on factual information, or does not relate to an intention to import or export. A Party that declines to issue an advance ruling shall promptly notify, notify the applicant in writing, the person requesting the ruling, setting out the relevant facts and circumstances and the basis for its decisiondecision to decline to issue the advance ruling. 123. No Each Party shall apply retroactively a revocation provide that its advance rulings shall take effect on the date that they are issued or modification to on another date specified in the detriment of ruling, and remain in effect for at least three years, provided that the requester unless law, facts and circumstances on which the person to whom ruling is based remain unchanged. 4. After issuing an advance ruling, the Party may modify or revoke the advance ruling if there is a change in the law, facts or circumstances on which the ruling was issued has not acted in accordance with its terms and conditions or based, if the ruling was based on inaccurate or false information provided by information, if the requesterruling was in error, if conflicting advance rulings have been issued for goods of the same class or kind, if the advance ruling has been reviewed internally, or if the importing customs authority changes its interpretation of the law. 135. Where a Party revokes or modifies an advance ruling, it shall provide written notice to the applicant setting out the relevant facts and the basis for its decision. 6. Neither Party shall apply a revocation or modification retroactively to the detriment of the applicant unless the ruling was based on incomplete, 7. Subject to any confidentiality requirements in its laws and regulations, a Party may publish its advance rulings including online. 8. Each Party shall provide thatpublish online, unless it retroactively applies a modification or revocation as described in paragraph 12, any modification or revocation of at least: (a) the requirements for the application for an advance ruling shall ruling, including the information to be effective on provided and the date on format; (b) the time period by which it will issue an advance ruling; and (c) the modification or revocation is issued, or on such later date as may be specified therein. 14. The issuing Party shall postpone the effective date length of such modification or revocation time for a period not exceeding 90 days if the person to whom which the advance ruling was is valid. 9. An advance ruling issued demonstrates that it has relied in good faith to its detriment by a Party shall be binding on that rulingParty in respect of the applicant that sought it and on the applicant. 10. Each Party shall provide, upon written request of an applicant, a review of the advance ruling or of the decision to revoke or modify it.