제18959호                                              관                  보                         2017. 3. 2.(목요일)
          (iv)   any additional matters for which a Member considers it appropriate to issue an
             advance ruling.
    (c) An applicant is an exporter, importer or any person with a justifiable cause or a
        representative thereof.
    (d) A Member may require that the applicant have legal representation or registration in its
        territory. To the extent possible, such requirements shall not restrict the categories of
        persons eligible to apply for advance rulings, with particular consideration for the specific
        needs of small and medium-sized enterprises. These requirements shall be clear and
        transparent and not constitute a means of arbitrary or unjustifiable discrimination.
                      ARTICLE 4: PROCEDURES FOR APPEAL OR REVIEW
1. Each Member shall provide that any person to whom customs issues an administrative
decision4) has the right, within its territory, to:
    (a) an administrative appeal to or review by an administrative authority higher than or
        independent of the official or office that issued the decision; and/or
    (b) a judicial appeal or review of the decision.
2. The legislation of a Member may require that an administrative appeal or review be initiated
prior to a judicial appeal or review.
3. Each Member shall ensure that its procedures for appeal or review are carried out in a
non-discriminatory manner.
4. Each Member shall ensure that, in a case where the decision on appeal or review under
subparagraph 1(a) is not given either:
    (a) within set periods as specified in its laws or regulations; or
    (b) without undue delay
the petitioner has the right to either further appeal to or further review by the administrative
authority or the judicial authority or any other recourse to the judicial authority.5)
5. Each Member shall ensure that the person referred to in paragraph 1 is provided with the
reasons for the administrative decision so as to enable such a person to have recourse to
procedures for appeal or review where necessary.
6. Each Member is encouraged to make the provisions of this Article applicable to an
administrative decision issued by a relevant border agency other than customs.
4) An administrative decision in this Article means a decision with a legal effect that affects the rights and obligations of a specific
person in an individual case. It shall be understood that an administrative decision in this Article covers an administrative action
within the meaning of Article X of the GATT 1994 or failure to take an administrative action or decision as provided for in a
Member's domestic law and legal system. For addressing such failure, Members may maintain an alternative administrative mechanism
or judicial recourse to direct the customs authority to promptly issue an administrative decision in place of the right to appeal or
review under subparagraph 1(a).
5) Nothing in this paragraph shall prevent a Member from recognizing administrative silence on appeal or review as a decision in
favor of the petitioner in accordance with its laws and regulations.
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