Good news for importers as FBR enforces advance ruling mechanism. Here's all that you need to know!

According to FBR, the Committee can also co-opt any officer of the Customs and representative of trade body/association for assistance.

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For the classification of goods, determination of the origin of the goods under bilateral/multilateral agreements, and applicability of notifications under Customs Act, 2020, the Federal Board of Revenue (FBR) has offered an advance ruling to importers.

To notify the draft Customs (Advance Ruling) Rules, 2020, in this regard, the FBR has issued SRO 965(I)/2020.

The statement states that any applicant desirous of obtaining an advance ruling may:
  • Oblige by the stated rules.
  • Make an application on the prescribed format (Annex-A&B) stating the question on which the advance ruling is sought.
  • Sign an undertaking stating that there are no issues concerning the goods for which a ruling is sought before any customs office or port of entry or before any adjudicating authority, tribunal, or court.
  • Attach all requisite information and documents with the application.
  • Submit the application to the secretary Advance Ruling Committee.
  • The applicant may be directed to appear in person or through his authorized representative before the Committee to present his viewpoints and address queries. If satisfied, the Committee shall pass the order within 90 days from the application’s receipt with all requisite documents.

Regarding this, FBR said:

A ruling passed by the Committee shall be binding on the applicant unless the applicant prefers an appeal as per rule 797 of the regulations. Provided that an order issued by the Committee shall be binding on the customs for one year unless there is a change in fact or circumstances based on which the advance ruling was pronounced.

An advance ruling shall be issued in cases of:

  • Classification of goods under the first schedule to the Customs Act, 1969
  • Determination of the origin of the goods under the rules of origin notified for bilateral and multilateral agreements
  • Applicability of notifications issued in respect of duties under the Customs Act, 1969
  • Any tax/duty chargeable under any of the law for the time being in force in the same manner as duty of customs leviable under this Customs Act

In this regard, the ‘Advance Ruling Committee’ has formed a committee under the board’s rules. The Committee will be headed by a customs officer of BS-21 and comprising two customs officers of BS-20 as members, and a customs officer of BS-19 as secretary. For Committee meetings, a permanent secretariat with great staff shall also be established and notified by the board.

According to FBR, the Committee can also co-opt any officer of the Customs and representative of trade body/association for assistance.

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