. /.   WORLD TRADE  
ORGANIZATION  TN/TF/W/153/Rev.1 
2 July 2009 
 (09-3221) 
Negotiating Group on Trade Facilitation Original:   English 
  
 
COMMUNICATION FROM AUSTRALIA, CANADA, TURKEY  
AND THE UNITED STATES 
 
Revision
 
 
 
 The following communication, dated 1 July 2009,  is being circulated at the request of the 
Delegations of Australia, Canada, Turkey and the United States. 
 
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DRAFT TEXT ON ADVANCE RULINGS 
 
 Advance Rulings
 
 
1. A Member shall, in a time bound manner, issue an advance ruling to an applicant submitting a 
written request which contains all necessary inform ation.  A Member that declines to issue an 
advance ruling shall promptly notify the applican t in writing, setting out the relevant facts and 
the basis for its decision.  
 
2. A Member shall apply an advance ruling for a reasonable period of time after its issuance, 
unless the facts or circumstances supporting the original ruling have changed.  Where a 
Member revokes or modifies a ruling it shall provide written notice to the applicant setting out the relevant facts and the basis for its decision. 
 
3. A Member shall publish, at a minimum: 
 
(i) the time period by which it will issue an advance ruling, 
(ii) the length of time for which the advance ruling is valid, and 
(iii) the requirements for the application for an advance ruling, including the 
information to be provided and the format.
1 
4. A Member shall provide, upon the request of the applicant, an administrative review by the 
issuing authority of the advance ruling or the decision to revoke or modify the advance ruling.
2 
                                                      
1 Note to the reader:  This language may be dropped from the proposed article should it be adequately 
covered by the Article on publication and availability of information. 
2 Note to the reader:  This provision may be dropped from the proposed article should it be adequately 
addressed in the context of the curre nt proposals designed to clarify a ppeal and review procedures under 
Article X, which also include an initial right  to review within the issuing authority.   TN/TF/W/153/Rev.1 
Page 2  
 
  5. A Member shall endeavour to make availabl e information on advance rulings which it 
considers to be of significant interest to other traders, taking into account the need to protect 
commercially confidential information. 
 
Definitions
 
 
 An advance ruling  is a written decision made by a Member that is provided to an applicant 
prior to the importation of the good concerned into its territory that sets forth the treatment the Member shall provide the good in connection with an importation covered by the application, with 
regard to:   
 
[NOTE:  The co-sponsors have bracketed seve ral items which might be included in the scope of this 
proposal in recognition of the interest of Members in discussing the issue further .] 
 
(a) the good's tariff classification; 
 
[(b) the appropriate method, and the application of the method, to be used for determining the 
customs value under a particular set of facts ;  (c) the application of the Member’s requirements fo r duty drawback, deferral, or other relief from 
customs duties; 
 
(d) the application of the Member’s requirem ents for quotas, including tariff quotas].] 
 [NOTE:  advance rulings on the good's country of or igin are already provided for in the Agreement 
on Rules of Origin] 
 
 An applicant is an importer, exporter or producer,  or a representative thereof. 
  
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