Artikel
Advance rulings and binding pre-entry tariff classification according to Article 3 TFA: Situation 2018 - still a long way to go
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.
- Language
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Englisch
- Bibliographic citation
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Journal: World Customs Journal ; ISSN: 1834-6707 ; Volume: 12 ; Year: 2018 ; Issue: 2 ; Pages: 31-50 ; Kingston, Australia: CCES, Charles Sturt University
- Classification
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Wirtschaft
International Law
Tax Law
- Subject
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Customs Law
International Law
WTO
Trade Facilitation Agreement
Harmonized System
Customs Classification
- Event
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Geistige Schöpfung
- (who)
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Weerth, Carsten
- Event
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Veröffentlichung
- (who)
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CCES, Charles Sturt University
- (where)
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Kingston, Australia
- (when)
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2018
- Handle
- Last update
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10.03.2025, 11:42 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Weerth, Carsten
- CCES, Charles Sturt University
Time of origin
- 2018