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 email@example.com
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: