WORLD TRADE  
ORGANIZATION  TN/TF/W/120 
7 June 2006 
 (06-2731) 
Negotiating Group on Trade Facilitation Original:   English 
  
 
COMMUNICATION FROM TURKEY 
  
 The following communication, dated 2 June 2006, is being circulated at the request of the 
Delegation of Turkey. 
 
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ADVANCE RULING 
  
1. Having regard to Annex E of the Hong Kong Mi nisterial Declaration and its emphasis on the 
"need to move into focused drafting mode early en ough after the Sixth Ministerial Conference so as to 
allow for a timely conclusion of text-based negotia tions on all aspects of the mandate" in particular, 
this paper provides the main elements of adva nce ruling to be considered by the Members. 
I. BACKGROUND 
2. Turkey has previously put forward a paper (TN/TF/W/45) and supported the advance ruling 
concept as an element to be included in the final outcome. 
3. In Turkey's opinion, advance ruling is a prove n effective trade facilitation tool to provide 
certainty and predictability in customs operations .  Paragraph 1 of Article X of GATT 1994 requires 
that the laws, regulations, judicial decisions and administrative rulings of general application be 
published.  Advance ruling should be consider ed as a core element to ensure the proper 
implementation of this requirement in order to pr ovide a more straightforward trade environment and 
to facilitate the decision-making process of economic operators. 
4. It should be noted that some of the elements presented in this paper are patterned after the 
norms already established by the Agreement on Rules of Origin. 
5. Turkey appreciates in advance any considera tion and/or comment on the proposed elements 
outlined below. 
II. MAIN ELEMENTS OF ADVANCE RULING BY CUSTOMS ADMINISTRATIONS 
• An 'advance ruling on tariff' means a binding o fficial decision, which provides the applicant 
with a tariff classification accorded to a particular good within a period. 
• An 'advance ruling on origin' means a binding o fficial decision, which provides an assessment 
to the applicant of the origin accorded to a particular good within a period. TN/TF/W/120 
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  • An exporter, importer, or any person with a jus tifiable cause can apply, in written format, in 
advance of import or export, the customs administration for issuing an advance ruling relating to implementation of customs rules on tariff and origin in a particular trade case. 
• An application for such an advance ruling must include relevant information such as a detailed 
description of the goods in question, tariff classification claimed, methods of analysis useful for classification, components, production process, the applicant's request for non-disclosure of 
confidential information, and sample(s) of the goods.  If the information provided by the 
applicant is not sufficient to make clear judgement, customs authorities may require supplementary information to complete the application. 
• Provided that all the necessary information is s ubmitted, an advance ruling shall be issued as 
soon as possible but no later than [X] days after receipt of the application. 
• Both advance rulings issued and rejections of th e applications, subject to appeal, shall set out 
the grounds on which they are based and be  communicated to the applicant in writing. 
• Advance rulings issues shall be immediately enforceable by the customs administration. 
• Advance ruling on tariff and origin shall be bindi ng on customs administration to the holder of 
that advance ruling.  Advance ruling on tariff and origin shall be valid for a period of [Y] years 
from the date of issue.  Customs administration may require the applicant to submit the advance 
ruling during customs clearance. 
• The holder of an advance ruling must prove, when required,: 
- for advance ruling on tariff :  that the goods to be declared in the customs 
operations correspond to those described in the ruling in every respect; 
- for advance ruling on origin :  that the goods to be declared in the customs 
operations and the actual conditions whic h confer origin correspond to those 
described in the ruling in every aspect. 
• An advance ruling in favour of its holder shall cease to be valid if: 
- it is issued on the basis of incorrect or incomplete information; 
- one or more of the conditions laid dow n in the advance ruling were not, or 
are no longer, fulfilled; 
- the holder fails to fulfil an obligation imposed by the ruling; and 
- it is not compatible with any change  in the legal provisions or general 
administrative acts. 
  The holder of the ruling shall be notified of its invalidity. 
 
• An advance ruling within the meaning of the pr evious paragraph is re viewable promptly by 
judicial, arbitral or administrative tribunals or  procedures.  An advance ruling shall be valid 
unless a decision contrary to it is made in a  review. 
• The holder of an advance ruling already review ed on tariff or origin may still use it for [Z] 
months from the date of notification provided th at, before the date of invalidity, binding  TN/TF/W/120 
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  contracts for the purchases or sale of the goods  in question relying upon the advance ruling 
have been concluded. 
III. COST CONCERNS AND TECHNICAL ASSISTANCE 
6. Turkey believes that the elements proposed in this paper can be implemented by using the 
existing facilities and resources of each Member with minimum costs of legislation and training, 
although some may require new procedures.  It is pr oved, in our experience, that the benefits of 
implementation of advance ruling measures to both customs administrations and traders are incomparable to its minor administrative cost. 
7. Turkey would be content to share further with  interested Members its experience with this 
practice:  (i) to work out special and differentia l treatment and technical assistance and capacity 
building, as necessary;  and (ii) to provide techni cal assistance in the area of advance ruling, where 
needed. 
 
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