Статья 5.8. Предварительные решения / Article 5.8. Advance Rulings

Article 5.8
Advance Rulings

1. Each Party shall issue an advance ruling on an application of the exporter, importer or any person with respect to origin of goods and tariff classification of goods. The Parties shall also endeavour to adopt or maintain the issuance of advance rulings in respect of the application of the method to be used for determining the customs value.

2. A Party may require that the applicant have legal representation or registration in its territory.

3. The Parties shall issue advance rulings:

(a) with respect to tariff classification of goods, within a period of sixty (60) days on receipt of all necessary information; and

(b) with respect to origin of goods, within a period of ninety (90) days on receipt of all necessary information.

4. The Parties shall endeavour to issue advance rulings with respect to the application of the method to be used for determining the customs value within a period of ninety (90) days on receipt of all necessary information.

5. The Parties are encouraged to reduce the abovementioned periods referred to in paragraphs 3 and 4 through their respective laws and regulations.

6. An advance ruling with respect to tariff classification of goods is valid for at least three (3) years from the date of issuance or other period of time exceeding such period as stipulated in the issuing Party's laws and regulations.

7. An advance ruling with respect to origin of goods and the application of the method to be used for determining the customs value shall be valid for a reasonable period of time from the date of issuance.

8. The issuing Party may modify, invalidate or revoke an advance ruling:

(a) if the ruling was based on an error of fact or on false or inaccurate information;

(b) if there is a change in the material facts or circumstances on which the ruling was based; or

(c) to conform with a judicial decision or a change in its laws and regulations.

9. Each Party shall provide that any modification, invalidation or revocation of an advance ruling shall be effective on the date on which the modification, invalidation or revocation is issued, or on such later date as may be specified therein, and shall not be applied to importations of a good that have occurred prior to that date, unless the person to whom the advance ruling was issued has submitted false or inaccurate information.

10. Where a Party modifies an advance ruling with retroactive effect, it may only do so if the error made in the ruling does not affect the information on the tariff classification of goods or on the origin of goods.

11. Where each Party modifies, invalidates or revokes an advance ruling, it shall provide written notice to the applicant setting out the relevant facts and the basis for its decision. Where each Party revokes, modifies or invalidates an advance ruling with retroactive effect, it may only do so if the ruling was based on incomplete, incorrect, false or misleading information.

12. An advance ruling by a Party shall be binding on that Party in respect of the applicant that sought it. The Party may provide that the advance ruling is binding on the applicant.