Amends Customs (Advance Rulings) Rules,2002
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Customs advance ruling applications now use a revised form covering eligibility, proposed activities, legal questions, disclosures, and verification.
The revised Form AAR (CUS-I) requires customs advance-ruling applicants to provide eligibility, identity, proposed activity, joint-venture or foreign-holding, and trade particulars. Applications must specify questions concerning tariff classification, duty notifications, customs valuation, or origin determination, together with relevant facts and the applicant's legal or factual interpretation. Pending proceedings and prior decisions on similar matters must be disclosed. Questions must concern proposed activities and cannot be hypothetical. Applications must be filed in English or Hindi in quadruplicate with prescribed payment, verification, annexures, and signed supporting documents.