Customs advance-ruling applications require non-hypothetical proposed activities, detailed facts, legal interpretation, verification, and supporting eligibility documentation.

Customs advance-ruling applications for proposed activities require applicant and business particulars, eligibility evidence, supporting documents, and a verified statement that the questions are not pending before a customs authority, appellate tribunal, or court. Permissible questions concern tariff classification, duty notifications, customs valuation, related duty notifications, and origin determination. Questions must arise from a proposed activity and cannot be hypothetical. Applicants must provide detailed material facts and a clear interpretation of law or facts through separate annexures. Applications must be submitted in English or Hindi in quadruplicate and signed on every page.

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