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Advance rulings and binding pre-entry tariff classification according to Article 3 TFA: Situation 2018 - still a long way to go

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  • Weerth, Carsten

Abstract

Article 3 of the World Trade Organization (WTO) Trade Facilitation Agreement (TFA) requires each TFA member to issue advance rulings in a reasonable time that are binding on the applicant and the customs authorities of the issuing country. Such binding advance rulings cover, among other things, tariff classification information that is crucial for the calculation of import duties and tariffs. This paper investigates which countries are offering advance tariff classification rulings and which are still not offering such rulings and finds that, in 2018, 72 countries are offering binding pre-entry customs classification. However, without the European Union (EU) member states, only 44 harmonised system member states out of 157 are offering these binding pre-entry customs classifications. Fifty-nine countries that are offering advance rulings on tariff classification have ratified the TFA, but 16 countries are offering this service without having ratified the TFA.

Suggested Citation

  • Weerth, Carsten, 2018. "Advance rulings and binding pre-entry tariff classification according to Article 3 TFA: Situation 2018 - still a long way to go," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 12(2), pages 31-50.
    • Handle: RePEc:zbw:espost:191923
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    References listed on IDEAS

    as
    1. Weerth, Carsten, 2011. "New Countries Are Applying the Harmonized System Nomenclature – Update 2011 (as of 21 June 2011)," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 6(9), pages 457-458.
    2. Weerth, Carsten, 2008. "Basic Principles of Customs Classifications under the Harmonized System," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 3(2), pages 61-67.
    3. Tsang, Eric W. K., 2014. "Old and New," Management and Organization Review, Cambridge University Press, vol. 10(03), pages 390-390, November.
    4. Weerth, Carsten, 2008. "Structure of Customs Tariffs Worldwide and in the European Community," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 3(6), pages 221-225.
    5. Weerth, Carsten, 2008. "Harmonized System: Binding Pre-entry Information on Customs Classifi cation," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 3(10), pages 357-362.
    6. Weerth, Carsten, 2017. "Globally Uniform Harmonized System Nomenclature? Waivers for Developing Countries and Membership Development: Situation 2017," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 7(1), pages 50-62.
    7. Weerth, Carsten, 2008. "Harmonized System in Developing Countries," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 3(11/12), pages 379-382.
    8. Weerth, Carsten, 2017. "HS 2002–HS 2017: Notes of the tariff nomenclature and the additional notes of the EU revisited," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 11(1), pages 49-68.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Customs Law; International Law; WTO; Trade Facilitation Agreement; Harmonized System; Customs Classification;
    All these keywords.

    JEL classification:

    • K33 - Law and Economics - - Other Substantive Areas of Law - - - International Law
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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