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<h1>New Customs Advance Rulings Regulations 2021: Procedures for Applications, Hearings, and Appeals Explained.</h1> The Customs Authority for Advance Rulings Regulations, 2021, enacted by the Ministry of Finance, supersedes the previous 2005 regulations related to customs advance rulings. These regulations establish the procedures for filing applications for advance rulings on customs matters, including definitions, language, powers of the authority, and the role of the Secretary. They outline the process for submitting applications, determining jurisdiction, and handling appeals. The regulations also specify the procedures for hearings, service of notices, and the potential for modification or rectification of advance rulings. The regulations came into effect upon publication in the Official Gazette on January 4, 2021.