Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/191923 
Authors: 
Year of Publication: 
2018
Citation: 
[Journal:] World Customs Journal [ISSN:] 1834-6707 [Volume:] 12 [Issue:] 2 [Publisher:] CCES, Charles Sturt University [Place:] Kingston, Australia [Year:] 2018 [Pages:] 31-50
Publisher: 
CCES, Charles Sturt University, Kingston, Australia
Abstract: 
Article 3 of the World Trade Organization (WTO) Trade Facilitation Agreement (TFA) requires each TFA member to issue advance rulings in a reasonable time that are binding on the applicant and the customs authorities of the issuing country. Such binding advance rulings cover, among other things, tariff classification information that is crucial for the calculation of import duties and tariffs. This paper investigates which countries are offering advance tariff classification rulings and which are still not offering such rulings and finds that, in 2018, 72 countries are offering binding pre-entry customs classification. However, without the European Union (EU) member states, only 44 harmonised system member states out of 157 are offering these binding pre-entry customs classifications. Fifty-nine countries that are offering advance rulings on tariff classification have ratified the TFA, but 16 countries are offering this service without having ratified the TFA.
Subjects: 
Customs Law
International Law
WTO
Trade Facilitation Agreement
Harmonized System
Customs Classification
JEL: 
K33
K34
Document Type: 
Article
Document Version: 
Published Version
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