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Submitting an Advance Ruling Application

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  2. INSTRUCTION FOR TARIFF RULING

    • APPLICATION TO DIRECTOR-GENERAL FOR A RULING ON THE CLASSIFICATION OF GOODS UNDER SECTION 19B (1) OF THE CUSTOMS ACT

      • An application under Section 19B (1) shall be made in writing as per the approved recto form and shall-
      • (a) include the full description of the goods, the production process and their composition and any other relevant information such as. -Use, dimensions, volume, model, packing, make, etc, -Technical literature (brochure, catalogue, product data sheet), -In case of mixture, composite goods consisting of different materials or made up of different components, a detailed percentage breakdown of the product composition, -Digital picture or photograph, drawing, video, CD Rom, -Sample, if practicable,
      • (b) give a full statement setting out the opinion of that person on the goods as to the application of the customs laws relating to classification of goods; and
      • (d) be accompanied by such fee as may be prescribed;


    • Classification rulings may be issued within a period of 45 days in compliance with Section 19B 3(a)

  3. INSTRUCTION FOR ORIGIN RULING

    • APPLICATION TO DIRECTOR-GENERAL FOR A RULING ON THE ORIGIN OF GOODS UNDER SECTION 19B (1) OF THE CUSTOMS ACT

      • An application under Section 19B (1) shall be made in writing as per the approved recto form and shall-
      • (a) include the full description of the goods, the production process, their composition and in the case of an application for a ruling on the origin of goods, the country from which the goods are imported, the country in whichthe goods are manufactured, a certificate of costing, together with all documents relevant to the goods;
      • (b) specify precisely the question as to which the ruling is required,
      • (c) give a full statement setting out the opinion of that person on the goods as to the application of the customs laws relating to classification or origin of goods; and
      • (d)be accompanied by such fee as may be prescribed.

    • Origin rulings may be issued within a period of 150 days in compliance with Section 19B 3(b)

    • Any ruling given under Section 19B of the Customs Act shall be valid for a period of 3 years as from the date of its issue. Subject to Section 19B(8) of the Customs Act, the Director-General shall post a notice on the website of the Authority to the effect that a ruling which he has previously published shall cease to be binding with effect from a date which shall not be earlier than the date of the notice. Pursuant to Section 24A(3) of the Customs Act, in case you are dissatisfied with the present ruling, you may, within 28 days of the date of this ruling, object in the approved form (OADR / Form 5), downloadable from the MRA website by clicking here and send the form duly filled in to the Director-General by registered post.

  4. IMPORTANT NOTICE

    • The above classification is given under reserve since the final classification or origin is determined at the time of the physical examination of the goods by customs.
    • The Director-General may publish a notice in the Gazette when a ruling ceases to be binding.

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