The World Customs Organisation (WCO) on 22 June announced that it had facilitated a Workshop on Advance Rulings for Southern African Customs Union (SACU) members, which was hosted by the Swaziland Revenue Authority. The three-day event, which took place between 12 and 14 June, focused on best practices for providing advance rulings on classification, origin and valuation.
Each SACU member gave a presentation on the current status of implementing advance ruling systems at the national level. Participants then discussed the main challenges to successful implementation.
Group discussions also took place on the merits of developing a regional approach on advance rulings within SACU. All participants saw a number of advantages in this, which could include, inter alia, alignment of procedures and exchange of information.
The workshop included sessions on latest developments and decisions at both the Harmonised System Committee and Technical Committee on Customs Valuation.
Advance rulings on Customs matters are an important trade facilitation measure; they provide certainty for both the business operator and typically also result in fewer interventions by Customs at the time of importation. The World Trade Organisation (WTO) Trade Facilitation Agreement (Article 3) places an obligation on WTO members to issue advance rulings in respect of tariff classification and origin matters; furthermore, members are encouraged to provide rulings on Customs valuation and other Customs procedures.