Advance rulings: binding determinations on classification, valuation and notifications, subject to appeal and voidance for fraud. The statutory scheme enables issuance of written advance rulings on customs questions-classification, duty affecting notifications, valuation principles, tax/duty notifications applicability, and origin-by a designated Customs Authority; applications must be filed in prescribed form with fee, examined and either allowed or rejected with reasons, and allowed rulings must be pronounced in writing within three months. Rulings bind the applicant and the relevant customs authorities unless law or facts change; rulings can be voided for fraud or misrepresentation and are subject to appeal to the Appellate Authority, which exercises civil court powers.