Advanced Ruling Request
The CED in an effort to facilitate Importers, Exporters, interested parties and/or their representatives, introduces a new procedure for the issuance of advance rulings prior to the importation of goods.
The advance ruling sets forth the treatment that Customs will provide to goods at the time of importation, with regards to:
- The Goods Tariff Classification
- The eligibility of the origin of goods for exemption of Customs Duties limited to CARICOM preferential agreements
Requests for advance rulings shall be presented to the Comptroller of Customs prior to the importation of the goods through a written application on the prescribed form containing all the necessary information
Customs will issue the advance rulings within a reasonable time period from receipt of the application depending on the nature and complexity of the requests.
The advance rulings issued by the Comptroller shall be binding and shall be valid for a period of six months unless the law, facts or circumstances supporting the ruling has changed.
NB – Customs reserves the right to revoke, modify or invalidate a ruling in circumstances where the ruling was based on incomplete, incorrect, false, or misleading information