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U.S. Advance Customs Rulings: Definition, Effect, and Request Process

Learn about advance rulings in the U.S., which are written statements issued by customs authorities that interpret customs laws and apply them to specific transactions. Discover the binding nature of these rulings, the types of issues they cover, and how to request them. Stay updated with published rulings and understand the process for modification or revocation.

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U.S. Advance Customs Rulings: Definition, Effect, and Request Process

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  1. What is an advance ruling in the U.S.? • A written statement issued by U.S. customs authorities that interprets and applies customs laws and regulations to a specific set of facts about a prospective transaction. U.S.A.

  2. Effect of a Ruling Letter • Binding on U.S. customs authorities • Applicable until revoked or modified • Applies to transactions involving the same merchandise and like facts • Principles set forth in a ruling letter may be cited as authority in the disposition of transactions involving similar circumstances • Rulings are issued on the assumption the information contained in the request is correct, and this information may be verified by U.S. customs authorities personnel in the field U.S.A.

  3. Who may request a ruling? Rulings may be requested by the: • importer; • exporter; • party that has a “direct and demonstrable interest” in the question; • or the authorized agent (e.g. broker) of these parties. U.S.A.

  4. What issues may advance rulings cover? Some examples of issues advance rulings may cover include: • Tariff Classification; • Valuation; • Carriers; • Drawback; • Entry Procedures; • Country of Origin Marking; or • Restricted Merchandise. U.S.A.

  5. Publication of Rulings • Rulings are published on the U.S. customs authorities web site at www. cbp.gov. • The Customs Rulings and Online Search System (CROSS) contains rulings issued since 1989 until the present. • CROSS is free to search and print from (may print off CROSS, or download a Microsoft Word version of the ruling) • A requestor may ask that proprietary business information not be published consistent with U.S. laws on confidentiality. U.S.A.

  6. Modification & Revocation of a Ruling If the rulings are found to be in error or no longer in accordance with the official position, U.S. customs authorities will: Publish the proposal for modification/revocation in the Customs Bulletin for public comment (30 days). Analyze the comments received. Then either: publish a final decision (effective 60 calendar days after publication; withdraw the proposal; or issue a modified proposal. U.S.A.

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