1202 Advance Ruling on Tariff Classification

　Importers and other relevant parties may make an inquiry to Customs regarding the tariff classification (tariff code) of the goods in advance of importation, which is called “advance ruling.” Advance ruling provides certainty on the Customs duty rate to be applied, which leads to greater predictability for traders in doing business. Traders can also expect facilitation of customs clearance from the assessment of the classification of the good prior to import declaration as the ruling is respected by Customs if a copy of the written advance ruling is submitted at import declaration. Advance ruling is issued in writing on the applicant’s written request. The advance ruling is valid for three years.
　However, Customs will not respect the ruling if the good differs from that described in the ruling; if the effective period of the ruling has expired; if applicable laws and regulations are amended after the issuance of the ruling; or if there is an error in application of laws and regulations.
　The written advance rulings are published for the sake of transparency.(Disclosure of Advance Ruling on Tariff Classification)

　Traders may also make an inquiry orally (by phone or at a customs office counter) or by emails. However, any response to such oral/email inquiry is given only for the reference purpose for traders. Thus, traders are recommended to make an inquiry in writing for greater predictability.
　To make an application for written advance ruling, please submit the “Request for Advance Ruling" (Customs form C-1000)

For consultations on customs procedures, please contact the nearest Customs Counselor.
Please see No. 9301 for inquiries.