Also known as: Prior ruling, Binding advance ruling
An official response issued by customs authorities before an import, establishing with legal certainty the treatment merchandise will receive regarding classification, origin, or valuation.
An advance ruling is an official determination issued by customs authorities before an import takes place, establishing with legal certainty how specific merchandise will be treated regarding tariff classification, origin, or customs valuation. It is binding on the issuing authority and protects the importer against changes in criteria during clearance.
USMCA (Chapter 7) and the WTO Trade Facilitation Agreement require countries to issue advance rulings within determined timeframes. Mexico issues them through SAT's General Customs Administration.
Advance rulings are a fundamental trade facilitation tool allowing foreign trade operators to plan operations with certainty about costs and requirements. They are especially useful for new products, suppliers, or markets.
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A resolution issued by customs authorities that determines the applicable tariff classification for a specific product, based on technical analysis of its characteristics.
TariffsTariff Classification
The process of assigning the correct tariff code to a product within a country's tariff schedule, determining applicable duties and regulations.
TradeCustoms Value
The monetary amount on which import duties are calculated, determined according to the WTO Valuation Agreement with transaction value as the primary method.
TradeRules of Origin
Criteria determining the economic nationality of goods, required to qualify for preferential tariff rates under free trade agreements.