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http://today.thefinancialexpress.com.bd/views-reviews/advance-ruling-by-nbr-needs-to-be-well-defined-
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Customs officials and traders often have differences of opinion regarding the
treatment of goods for Customs purposes - determination of value,
classification of goods, and determination of rules of origin etc. Such
disputes arise mainly due to lack of legislation and legal guidelines, lack of
technical expertise, ineffective management controls, and poorly defined
compliance requirements. These obstacles are compounded by complex or
inadequately publicised guidelines and poorly designed declaration
processing systems and practices, which coupled with unfettered discretion
among customs officials facilitates questionable and corrupt practices that
foster mutual distrust. This is an acute p roblem in most developing countries.
Wrong valuation and classification decisions may constitute a non -tariff
barrier to trade.
WTO tried to address the issue through guideline of Advance ruling or biding
ruling incorporated in standard provision 9.9 of Th e International Convention
on the Simplification and Harmonisation of Customs Procedures (Revised
Kyoto Convention). Article 3 of the Trade Facilitation agreement (TFA) has
provision of advance ruling and Bangladesh gave its accent to TFA.
A well designed and regulated advance ruling systems can p rovide certainty
to traders and their agents about how their goods will be treated at the time
of import, promote consistent application of Customs rulings and law, foster
trust between customs and trade, and provide a transparent framework that
encourages compliance.
Customs department has a law of duty draw back for export products
collected on raw materials during import. The VAT is also refundable for
export and re-export of products. Duties may be refunded along with certain
other taxes and fees collected at the time of importation. A successful duty
drawback programme is to be developed on the basis of legislation and
regulations and the precise procedural guidelines require publication.
The rules of origin are a very critical issue in an era of globalisation and
integration of countries into the global supply chain. The WTO and its
members commonly distinguish between preferential and non -preferential
rules for determining country of origin. The preferential rules pertain to
whether the goods qualify for free or reduced duty rates under bilatera l or
multilateral trade agreements to which a country is a party.
Businesses and economy very often suffer due to uneven competition. Any
arbitrary determination of Customs duty at entry points with the discretion of
Custom officials may impact upon the co st of imported materials. An effective
advance ruling process can make customs' actions transparent and costs of
international trade predictable, and facilitate the processing of declarations.
An Advance ruling department should include experts in the fol lowing fields:
legal and policy, tariff and valuation, information technology, statistics, and
public information. Even experts from some other disciplines may also be
included for correct and efficient decision. The process of implementing an
advance ruling programme should also involve someone from human
resources and training departments to ensure that the implications of the
advance ruling programme for staffing and skill requirements are reflected in
recruitment, training, and staffing. Their involveme nt will ensure that the
classification and valuation departments have the training necessary to
review and apply advance rulings.