Under this system, importers are able to inquire of the customs office about the certificate of origin for the cargo scheduled to be imported, and receive its ruling. The system offers the advantages of enhancing the accuracy of cost calculation through advance identification of the customs duty rate and also facilitating customs clearance, due to the identification of the country of origin for the cargo at the point of import declaration. As a general rule, advance classification ruling requires an inquiry to be submitted in writing and a ruling issued also in writing.

If an advance ruling is issued in writing, the said document describing the reply from the customs office will be handed to the importer. The document is to be submitted with others at import declaration. The details described in the written advance ruling will be respected at import declaration inspection.

The advance ruling is effective for three years. The content of the ruling will not be respected at import declaration inspection if the cargo content differs from that described in the inquiry and ruling, if the effective period has expired, if customs handling has been revised with revision of laws and regulations, etc., and in case of error in application of laws and regulations. Additionally, if the importer has an opinion on the advance ruling and requests a review, such a request may be submitted within two months from the day following the date of issue or delivery of the advance ruling.

It must be noted also that the details of the inquiry and advance ruling issued in writing will be disclosed as a general rule in order to guarantee transparency in handling at the customs office. (Advance ruling on certificates of origin.)

Although inquiry can be made orally (such as by phone or at a customs office counter), it must be noted that an oral inquiry does not signify handling with attention to the details of the inquiry at customs declaration and inspection. Due to the difference in handling in comparison to written response, an inquiry in writing is recommended to secure greater accuracy. It must also be noted that a response may not be issued, depending on the nature of the inquiry.

To make an inquiry in writing, please submit the “Inquiry Document for Advance Ruling (for Certificate of Origin)" (Customs Form C-1000-2).

For further information, contact the following:

List of Telephone Numbers for Inquiry on Advance Classification Ruling

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