1202 Advance Classification Ruling System (FAQ) The Advance Classification Ruling System is a system in which the importers and other related parties can inquire about the tariff classification (tariff code) and tariff rate of the goods prior to importation and receive a response from customs. This system allows an inquirer to make cost calculation accurately and facilitates sales plans since the tariff rate is known in advance. It also expedites the handover of the goods since tariff codes and rates are known before import declaration. Although the prior instruction this system can be provided either orally or in writing, we recommend written inquiries in the interest of accuracy.
In addition, it's possible to make inquiries by e-mail as part of oral
inquires. An inquiry in writing is provided in the form of a response paper. Please attach the form at the time of declaration. Classifications for the application of the tariff schedule, tariff rate, and statistical code listed in the attached form are respected on customs examination. A response is provided orally or by e-mail for the oral inquiries, however, such responses are not respected on the customs examination. The form is valid for three years. It is void if the inquired content of the inquired goods doesn’t match the actual article, if the expiration date has passed, if the situation is changed due to the amendments of laws and regulations, and if the application of laws and regulations is incorrect. Objections to the classification for the application of tariff schedule listed in the written response can be filed within two months from the date of issuance or notification of the response. Please note that response by phone may not be made depending on the nature of inquiry. Refer to the “Inquiry Document concerning Advance Classification Ruling” (Customs form C-1000) for inquiries in writing.
For consultations on customs procedures, please contact the nearest Customs Counselor. |
