{"@context":"https://schema.org","@type":"DefinedTerm","name":"Advance Ruling Customs","description":"When a company imports a product category for the first time and is uncertain which tariff code applies, an Advance Ruling provides binding clarity before the goods cross the border. Issued in writing by the competent customs authority, an Advance Ruling resolves questions of tariff classification, customs valuation, or rules of origin, and is legally binding for all subsequent imports of identical goods. The applicant submits product samples, technical specifications, or detailed descriptions; ","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/advance-ruling-customs","inLanguage":"en","dateModified":"2026-06-26T14:00:55.734372","citation":"https://taxation-customs.ec.europa.eu/customs-4/customs-procedures-import-and-export/customs-procedures/binding-tariff-information-bti_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/advance-ruling-customs","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Advance Ruling Customs · When a company imports a product category for the first time and is uncertain which tariff code applies, an Advance Ruling provides binding clarity before the goods cross the border. · Quelle: https://taxation-customs.ec.europa.eu/customs-4/customs-procedures-import-and-export/customs-procedures/binding-tariff-information-bti_en"}