G/TFA/W/61  
 
8 October 2021  
(21-7603) Page: 1/3 
Committee on Trade Facilitation  Original: English  
 
 
EXPERIENCE WITH ADVANCE RULINGS  
COMMUNICATION FROM KINGDOM OF BAHRAIN  ON BEHALF OF KINGDOM OF BAHRAIN,  STATE OF 
KUWAIT, OMAN, QATAR, KINGDOM OF SAUDI ARABIA AND UNITED ARAB EMIRATES  
The following communication, dated 30 September 2021, is being circulated at the request of the 
delegations of the Kingdom of Bahrain, the State of Kuwait, Oman, Qatar,  Kingdom  of Saudi  Arabia 
and United Arab Emirates.  
 
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1. Section III, Article 23.1.4, of the Trade Facilitation Agreement provides that the Committee 
shall develop procedures for the sharing by Members of relevant information and best practices as 
appropriate.  
2. The GCC member States as a group wants to participate in this sharing of experiences and 
best practices by presenting their experience in implementing the Article 3 of the TFA relating to 
"Advance Rulings ". 
3. In this regard, the GCC member States h ave set up an Advance Rulings common system in 
accordance with the provisions of Article 3 of the TFA relating to Advance Rulings and with those of 
Article 24.5 which stipulates that "Members of a customs union or a regional economic arrangement 
may adopt regional approaches to assist in the implementation of their obligations under this 
Agreement including through the establishment and use of regional bodies ". 
4. In order to enhance the transparency and raise the awareness of importers, exporters and 
other in terested applicants about advance rulings system and procedures, the GCC member States 
have prepared and published an "Unified Guide of Advance Rulings " through their respective 
bulletins, gazettes and websites.  
5. The GCC "Unified Guide of Advance Rulings " aims to introduce procedures and disciplines 
adopted by customs administrations in the GCC member States for issuing advance rulings requested 
by importers from and exporters to the GCC member States in preparation for their import/export 
operatio ns. 
6. The GCC "Unified Guide of Advance Rulings " represents a guideline document that helps 
importers, merchants and businessmen in the GCC member States and exporters to these countries 
to understand the procedures and disciplines related to advance rulings  in order to facilitate their 
use, and it also contributes to strengthening the uniformity of the information included in the 
advance rulings across all GCC Customs Union first entry points and all customs administrations in 
the GCC member States  
7. Advance Rulings are among the most important tools that help to facilitate the import 
Declaration, and thus facilitate customs clearance and contribute to enhancing GCC intra -trade and 
international trade of the GCC member States.  
8. The GCC Unified Advance R ulings Guide encompasses all needed information to help importers 
from and exporters to the GCC member States to prepare their operations in a predictable and 
transparent manner. It includes information relating to, inter alia:  G/TFA/W/61  
 
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  • Advance Rulings definition;  
• Competent Authorities in charge of Issuing Advance Rulings;   
• Status of Applicants for Advance Rulings;  
• Advance Rulings content;  
• Administrative measures taken by customs administrations in the GCC member States 
for implementing the Advance Rulings System;  
• Procedures of Issuance of Advance Rulings;  
• Validity of Advance Rulings;  
• Using Advance Rulings;  
• Requesting Advance Rulings;  
• Refusal to issue Advance Rulings;  
• Cancellation of Advance Rulings;  
• Consequences of incorrect Advance Rulings;  
• Procedures for Review of Advance Rulings;  
• Etc.. 
 
9. The GCC member States is currently reviewing existing mechanisms of advance rulings 
information exchange among the GCC Customs Administrations. The process is now in a 
transitional phase while waiting for the setting up very soon  of technical mechanisms for electronic 
data exchange among the GCC Customs Administrations of issued advance rulings in the GCC 
member States. Once this electronic data exchange is set, it will allow all GCC Customs 
Administrations to be informed in real time of issued advance rulings by any of the GCC Customs 
administrations.  
10. The GCC Unified Guide of Advance Rulings is attached to this communication as an Annex 
for the information of the Committee on Trade Facilitation.  
Attachment: The GCC Unified Guide o f Advance Rulings  
https://tfadatabase.org/uploads/thematicdiscussiondocument/gcc_unified_guide_of_advance_rul
ings.pdf  
  G/TFA/W/61  
 
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  ANNEX  
The GCC Unified Guide of Advance Rulings  
 
https://tfadatabase.org/uploads/thematicdiscussiondocument/gcc_unified_guide_of_advance_rulin
gs.pdf  
 
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