All about Advance Ruling in Customs

Advance Rulings provide certainty in taxation thereby ensuring EODB and aids in achieving the goal of AatmaNirbharBharat

Here’s a thread on information about Advance Rulings in Customs

  1. What is an Advance Ruling in Customs ?

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  1. When can you seek Advance Rulings in Customs ?

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  1. Who can seek Advance Rulings in Customs ?
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  1. When will Advance Ruling be binding in nature ?
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  1. What is the limit for delivering Advance Ruling and its period of validity thereof ?
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  1. How to file an Advance Ruling ?
  1. What is the mechanism for appeal against Advance Ruling ?
  1. What situations will prevent the Advance Rulings from being given?
  1. Under what circumstances will the obtained Advance Ruling stand void?
  1. Where can I file an application for Advance Rulings in Customs ?