Advance rulings define applicant eligibility, written determinations, and the Customs Authority for Advance Rulings framework. Advance rulings under Chapter VB are written decisions on questions referred under section 28H and raised by an applicant in relation to goods before importation or exportation. An applicant includes a person holding a valid Importer-Exporter Code, a person exporting goods to India, or another person accepted on justifiable cause by the Authority. The section defines application as one made under section 28H(1) and Authority as the Customs Authority for Advance Rulings appointed under section 28EA.