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
Englisch

Bibliographic citation
Journal: World Customs Journal ; ISSN: 1834-6707 ; Volume: 12 ; Year: 2018 ; Issue: 2 ; Pages: 31-50 ; Kingston, Australia: CCES, Charles Sturt University

Classification
Wirtschaft
International Law
Tax Law
Subject
Customs Law
International Law
WTO
Trade Facilitation Agreement
Harmonized System
Customs Classification

Event
Geistige Schöpfung
(who)
Weerth, Carsten
Event
Veröffentlichung
(who)
CCES, Charles Sturt University
(where)
Kingston, Australia
(when)
2018

Handle
Last update
10.03.2025, 11:42 AM CET

Data provider

This object is provided by:
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

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