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Under what conditions will the Customs, with a written notice, DECLINE to make advance tariff ruling on items?

Customs will not accept the application and will notify the applicant in written form if any of the followings occurs:
1. Goods are hypothetical, during design stage, or not yet produced;
2. Subject matter being applied for advance ruling on tariff classification is identical or similar to the disputed goods being dealt with pursuant to the provisions of Article 13, 17 or 18 of Customs Act.
3. Subject matter of an advance ruling on tariff classification being applied is identical or similar to the disputed goods is underway of administrative relief; or
4. Application determined as disqualified for an advance ruling on tariff classification by Customs, such as waste.

 

Contact Point: Clearance Division I

TEL: (03) 3834161 ext 204

 

 

 

 

 

 

 

 

 

Issued:Clearance Division I Release date:2021-04-13 Click times:46