Trading Across Borders - advance-ruling-on-customs-tariff-and-classification

Other Customs Matters

Advance Ruling on Customs Tariff and Classification

1. What is Advance Ruling on Tariff and Classification?

Advance rulings on tariff and classification are formal advices provided in writing by the Royal Customs and Exercise Department (RCED) for any person concerned on the importation of any goods.

In accordance to Customs (Customs Ruling) Regulation, 2013, RCED issued advance ruling for the following:

- the classification of goods;

- the application of a provision of the Customs (Valuation of Imported Goods) Rules, 2001 to the goods

Advance rulings will only be given if request submitted before the arrival of goods and not to be given to any request for goods arrived which awaiting for customs clearance.

If any person would like to seek general tariff and classification information, please contact our Customer Services Counter at 2382361 or Valuation, Tariff and Classification Unit at 2382333 ext 218 or email to info@customs.gov.bn

2. Who can apply?

Any person concerned on the importation of any goods may apply to Controller of Customs for advance ruling.

Where any goods are subject of any Free Trade Agreement (FTA) to which Brunei Darussalam is a party, and that FTA identifies the person who may apply for a ruling in relation those goods, only that person may apply for a ruling in relation to those goods.

3. How to apply?

Applicant must submit application to:

Valuation, Tariff and Classification Unit

Policy and International Unit
Level 2, H.M Customs House
Jalan Menteri Besar, Bandar Seri Begawan BB3910
Negara Brunei Darussalam

Applicant should provide detailed information about the goods. This includes pamphlets, brochures, goods specification and any other relevant documents which can be used to explain the detail of goods.

The issuance of advance ruling for tariff and classification is 9 days per item, under normal circumstances is not later than 30 days. However, it can take longer at times.

4. What is the validity?

No specific validity, under normal circumstances for 3 years. However, it is invalid if the imported goods are not the same with the request being submitted and been given advance ruling and if there is amendments to the tariff structures.

5. How much is the fee?

Free of Charge.