Advance Rulings
Binding decision on tariff classification, origin or valuation method issued before goods are imported.
- Who it is for
- Importers and exporters
- Channel
- Online
- Processing time
- Up to 90 days
About this service
An advance ruling gives certainty before you trade. You describe the product and the question, and customs issues a written decision on its tariff classification, its origin, or the valuation method that applies. The ruling binds customs for its stated validity period as long as the facts and the law are unchanged.
Rulings are issued to the applicant but are published in anonymised form so that other traders can rely on consistent treatment.
Who is eligible
- Importers, exporters and their representatives
- Applications made before the goods are declared
Conditions to meet
- A single product or question per application
- Complete technical information and, where asked, a sample
- Disclosure of any pending dispute on the same question
Documents to provide
Bring originals where a certified copy is to be issued.
- Product description and technical specifications
- Samples, drawings or photographs
- Manufacturing process and bill of materials for origin questions
- Contracts and price structure for valuation questions
Step-by-step procedures
Related services and procedures
- Services — Clearance
Customs Clearance
Declaration lodgement, inspection, assessment and release of imported and exported consignments at all customs offices.
Read - Services — Rights & remedies
Administrative Appeals
Route to challenge a valuation, classification or penalty decision before an independent administrative committee.
Read - Procedures — Compliance
Requesting an advance ruling
Getting a binding decision on classification, origin or valuation before you import.
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