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Form AAR (CUS) Application for Advance Ruling (Customs) See rule 3 of the Customs (Advance Ruling) Rules, 2002 BEFORE THE AUTHORITY FOR ADVANCE RULINGS (CUSTOMS & CENTRAL EXCISE) NEW DELHI (Form.

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An advance ruling is defined as a written decision provided by the authorities to traders (upon request) prior to the transaction, which sets forth a transparent and formal process for treatment of goods with regards to the goods' tariff classification and rules of origin.

An application (in quadruplicate) for advance ruling shall be made by a resident applicant,for determination of his tax liability arisingout of one or more transactions valuing Rs. 100 crore or more in total which has been undertaken or is proposed to be undertaken by him,in Form No. 34DA.

Advance rulings enable foreign investors to know in advance into certainty their Customs duty liability on them proposed imports into India and proposed exports from India. 2. Relevant provisions for obtaining an advance ruling are contained in Chapter V-B in the Customs Act, 1962.

For example, an advance ruling on classification or valuation can influence the price an importer is willing to pay a foreign supplier or the price at which the importer resells the goods.

An application for an advance ruling shall cover only one (1) product or item. The application for advance ruling shall be filed at least ninety (90) days before the importation or exportation of the product item, as the case may be.

Advance rulings enhance certainty and predictability of cross-border trade transactions. Disputes at the actual moment of release or clearance with the Customs authority on tariff headings, valuation and origin, i.e. eligibility to preferential treatment, are reduced and consequently delays avoided.

Advance Ruling” means a written decision on any of the questions relating to classification of goods, applicability of notifications having a bearing on the rate of duty, and other similar notifications, principles to be adopted for the purposes of valuation of the goods, or determination of country of origin raised by ...

Definition/Scope Advance rulings are binding decisions by Customs at the request of the person concerned on specific particulars in relation to the intended importation or exportation of goods.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232