Advance ruling applications require eligibility, specified customs questions, factual submissions, jurisdictional details, and verification of no pending proceedings.

Advance ruling applications in customs matters must be filed in Form CAAR-1 under regulation 6(1). Applicants must provide identity, eligibility, activity, jurisdictional, document and fee particulars, and specify questions concerning classification, duty notifications, valuation, origin, or related customs matters. The form requires relevant facts, the applicant's legal or factual interpretation, and disclosure of pending or previously decided similar matters. It must identify one jurisdictional customs commissioner and include a signed verification of the accuracy of information, signatory competence, and absence of pending proceedings on the questions raised.

---

---

---