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of <h1>Advance Rulings on Goods Origin Must Be Issued Within 120 Days Under Rule 14 of Customs Tariff Rules</h1> Rule 14 of the Customs Tariff Rules, 2005, under the Comprehensive Economic Cooperation Agreement between India and Singapore, mandates that each party provide advance rulings on the origin of goods eligible for preferential tariff concessions. These rulings must be issued within 120 days after receiving all necessary information and are applicable for a specified period. An advance ruling can be modified or revoked due to factual errors, changes in circumstances, or to align with chapter modifications. Revocations take effect 60 days after issuance, except when false information is provided, in which case revocation is immediate, and penalties may apply.
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