. /.    WORLD TRADE  
ORGANIZATION  TN/TF/W/153 
10 March 2008 
 
 (08-1027) 
Negotiating Group on Trade Facilitation Original:   English 
  
 
COMMUNICATION FROM AUSTRALIA, CANADA, TURKEY  
AND THE UNITED STATES 
  
 The following communication, dated 7 March 2008, is being circulated at the request of the 
Delegations of Australia, Canada, Turkey and the United States. 
 
_______________ 
 
 
DRAFT TEXT ON ADVANCE RULINGS 
 
Advance Rulings
 
 1. A Member shall issue an adva nce ruling in a time bound manner to an applicant submitting a 
written request which contains all necessary info rmation.  A Member's authority that declines 
to issue an advance ruling shall promptly notify the applicant in writing, setting out the 
relevant facts and the basis for its decision.  
 2. An advance ruling applies in respect of the a pplicant for a reasonable period of time after its 
issuance, unless the facts or circumstances supporting the original ruling have changed.  
Where the issuing authority revokes or modifi es the ruling, the authority shall notify the 
applicant in writing, 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) what information is necessary from the applicant to issue an advance ruling.
1 
4. A Member shall provide, upon the request of the applicant, for a review by the issuing 
authority of the advance ruling or the decision to revoke or modify the advance ruling.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. 
 
                                                      
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 
Page 2  
 
  Definitions
 
  An advance ruling  is a determination of a Member, provi ded in writing to an applicant prior 
to the commencement of trade in  the good concerned that sets fort h the treatment the Member shall 
provide the applicant, 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 application of customs valuation criteria for a particular case;  (c) the application of duty drawback, deferra l, or other relief from customs duties; 
 
(d) the application of quotas;] 
 [NOTE: advance rulings on the good's country of origin  are already provided for in the Agreement on 
Rules of Origin] 
 
 An applicant is an importer, exporter or producer,  a representative of an importer, exporter or 
producer, or any person with a justifiable cause. 
  
__________