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What is an Advance Ruling on Tariff Classification?
An Advance Ruling on Tariff Classification is an official written decision issued by the Commission, pursuant to Section 1100 of the Customs Modernization and Tariff Act (CMTA), which provides the applicant with the appropriate tariff classification of goods under the ASEAN Harmonized Tariff Nomenclature (AHTN) prior to an importation or exportation. It contains a ruling number, date of issue, name and detailed description of the good, the 8-digit AHTN Code under which the good is properly classified, the applicable Most Favoured Nation (MFN) and preferential rates of duty, the legal justification for the Commission’s classification, and the validity period of the ruling.
Tariff classification enables uniform identification and application of goods for the purpose of tax and duty collection as well as the application of rules of origin, international trade negotiations and analysis for economic and business planning.
The correct usage of tariff classification will facilitate the importation and exportation of good/s, prevent misclassification and misdeclaration of products, minimize supply chain disruptions and shipment delays, allow for the collection of statistical data, and promote the payment of correct tariffs and taxes without fines and penalties.
Pursuant to Section 1103 of the Customs Modernization and Tariff Act (CMTA), an application for an advance ruling on tariff classification shall cover one(1) product or item only. It shall be filed at least ninety (90) days before the importation or exportation of the product or item.
An advance ruling on tariff classification is not a decision on whether or not the good may be a prohibited or regulated import/export. It is the responsibility of the importer/ exporter to ensure that the good is not prohibited and secure the required import/export clearance if the good is regulated.
Any confidential information provided should be properly marked.