제18959호                                             관                   보                        2017. 3. 2.(목요일)
4. Where the Member revokes, modifies, or invalidates the advance ruling, it shall provide
written notice to the applicant setting out the relevant facts and the basis for its decision. Where
a Member revokes, modifies, or invalidates advance rulings with retroactive effect, it may only do
so where the ruling was based on incomplete, incorrect, false, or misleading information.
5. An advance ruling issued by a Member shall be binding on that Member in respect of the
applicant that sought it. The Member may provide that the advance ruling is binding on the
applicant.
6. Each Member shall publish, at a minimum:
     (a) the requirements for the application for an advance ruling, including the information to be
         provided and the format;
     (b) the time period by which it will issue an advance ruling; and
     (c) the length of time for which the advance ruling is valid.
7. Each Member shall provide, upon written request of an applicant, a review of the advance
ruling or the decision to revoke, modify, or invalidate the advance ruling.2)
8. Each Member shall endeavour to make publicly available any information on advance rulings
which it considers to be of significant interest to other interested parties, taking into account the
need to protect commercially confidential information.
9. Definitions and scope:
     (a) An advance ruling is a written decision provided by a Member to the applicant prior to
         the importation of a good covered by the application that sets forth the treatment that the
         Member shall provide to the good at the time of importation with regard to:
         (i) the good's tariff classification; and
         (ii) the origin of the good.3)
     (b) In addition to the advance rulings defined in subparagraph (a), Members are encouraged
         to provide advance rulings on:
         (i) the appropriate method or criteria, and the application thereof, to be used for
              determining the customs value under a particular set of facts;
         (ii) the applicability of the Member's requirements for relief or exemption from
              customs duties;
         (iii) the application of the Member's requirements for quotas, including tariff quotas;
              and
2) Under this paragraph: (a) a review may, either before or after the ruling has been acted upon, be provided by the official, office,
or authority that issued the ruling, a higher or independent administrative authority, or a judicial authority; and (b) a Member is not
required to provide the applicant with recourse to paragraph 1 of Article 4.
3) It is understood that an advance ruling on the origin of a good may be an assessment of origin for the purposes of the
Agreement on Rules of Origin where the ruling meets the requirements of this Agreement and the Agreement on Rules of Origin.
Likewise, an assessment of origin under the Agreement on Rules of Origin may be an advance ruling on the origin of a good for the
purposes of this Agreement where the ruling meets the requirements of both agreements. Members are not required to establish
separate arrangements under this provision in addition to those established pursuant to the Agreement on Rules of Origin in relation
to the assessment of origin provided that the requirements of this Article are fulfilled.
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