Articles under "#Advance ruling" category

Issue: WCO News 90 October 2019

Tariff and Trade Affairs

WCO Revenue Package and advance rulings

The WCO continued to assist its Members in implementing the Revenue Package, which provides guidance and best practices for improving the efficiency and effectiveness of revenue collection, as well ...

Nomenclature and classification

The WCO continued to carry out its work on the uniform application of the Harmonized System (HS), with the adoption of numerous classification decisions and intensified capacity building ef...

Technical assistance

Capacity building activities included the organization of eight training workshops:

In Sri Lanka, WCO Secretariat staff partnered with the WTO to deliver presentations related to the operational aspect...

Issue: WCO News 88

Burkina Faso makes strides in implementing key trade facilitation measures

The Customs Administration of Burkina Faso recently implemented two key measures to facilitate trade: the establishment of an Advance Ruling Mechanism on tariff classification, and the performance of Time Release Studies. Both of these measures are prescribed in the World Trade Organization’s (...

In implementing these two measures, Burkina Faso Customs benefited from WCO assistance in the areas of project management and stakeholder engagement. The WCO provided this support as part of its West African Customs Administrations Modernization (WACAM) Project, which is funded by the Swedish Gov...

Issue: WCO News 86

Building a classification infrastructure: the Ghanaian experience

In January 2018, the Ghanaian government notified the WCO Secretariat that it had accepted seven Harmonized System (HS)-related WCO Council Recommendations, testimony to its strong commitment to implement objective, predictable and transparent classification pr...

At the time of the effective takeover in September 2015, a new facility that would subsequently be known as the Customs Technical Services Bureau was already in place at Customs Headquarters, and, within it, a National Classification Centre. There was also a pool of experienced officers to man th...

Issue: WCO News 93 October 2020
Advance rulings: facilitating trade while promoting compliance

Advance rulings relating to the determination of tariff classification and origin of goods are already established in several countries, but few have implemented such a system in the field of Customs valuation. Such rulings do not determine or confirm ...

In addition to advance rulings, CBP also issues several other types of rulings. These include internal advice decisions on pending transactions, protest decisions on appeals of completed transactions and final determinations concerning the country of origin for purposes of government procurement....

Issue: WCO News 95 – June 2021
The advance ruling system for tariff classification: the experience of Algerian Customs

Ensuring that the tariff classification of a good is correct is of paramount importance in several ways for any Customs administration. In particular, this provides good visibility of foreign trade through the collection of reliable statistics on volumes of trade in products, whether imported or ...

In January 2020, before the procedure was brought into effect, Customs was given assistance by two experts from the WCO Secretariat, seconded to it as part of the European Union-funded programme called “

Issue: WCO News 95 – June 2021
Binding Origin Information: the experience of Germany

Binding Origin Information (BOI) refers to a written decision issued by a Customs administration that certifies the origin of goods. Also known as an “advance ruling regarding the origin of goods”, such a decision is usually binding on the applicant and on the Customs authorities for a given ...

BOI in Germany

German Customs issued 1,239 Binding Origin Information decisions in 2020. This number has remained around the same level over the past few years. The vast majority of decisions were related to the application and interpreta...