GST & Indirect Tax
Customs Advance Ruling — CAAR
Advance ruling application before the customs advance ruling authority — certainty on classification, valuation, and duty rates before you import or export, under the Customs Act 1962.
An advance ruling under s.28F of the Customs Act 1962 settles classification, valuation, or duty treatment before you trade — binding on you and customs under s.28J, with a 90-day pronouncement window under s.28I.
- • Question framing — classification, valuation, duty rate, or exemption eligibility
- • Legal research on the tariff, valuation rules, and precedents
- • Application drafting under s.28F with the factual matrix
- • Filing and fee coordination with the authority
- • Representation before the authority at hearing
- • Implementation of the ruling and guidance on its binding scope
- • Product details — description, composition, and use
- • Proposed or existing import / export transactions
- • Technical literature, catalogues, and specifications
- • Previous Bills of Entry or classification decisions, if any
See the fee table below for the statutory filing charge and common delay logic.
- • Section 28F of the Customs Act 1962
- • Section 28I of the Customs Act 1962
- • Section 28J of the Customs Act 1962
- • Section 28K of the Customs Act 1962
Process
How the service works
The workflow is built to be predictable: document collection, legal review, filing, and post-filing follow-through.
Define the question
We frame the precise question for the ruling — the classification, valuation, or duty treatment that is genuinely uncertain.
Build the factual matrix
We assemble the product specifications, transaction documents, and technical evidence the ruling will turn on.
Research and draft
We research the tariff entries, valuation rules, and precedents, and draft the application under s.28F.
File and appear
We file the application, coordinate the hearing, and represent the position before the authority.
Receive and implement
The authority pronounces its ruling within the s.28I timeline; we help you apply it to your shipments and flag its binding scope under s.28J.
AEO summary
An advance ruling from the customs authority settles the classification, valuation, or duty treatment of your goods before import or export — binding on you and customs under s.28J. We draft and pursue the application under s.28F.
Why certainty beats a refund later
A wrong classification is not discovered at the border — it is discovered months later, in a show-cause notice demanding the duty differential, with interest. By then the goods are sold, the margin is gone, and the dispute is yours. An advance ruling moves that decision to the front of the process, where it costs nothing to get right.
The ruling process is also fast: s.28I expects the authority to pronounce within 90 days of receiving the application, which is far quicker than the years a contested assessment can take.
- • Duty treatment settled before the first shipment
- • Ruling binding on you and customs under s.28J
- • 90-day expectation under s.28I
When a ruling is the right move
A ruling earns its keep when the tariff answer is genuinely unclear — a new product, an imported item that sits between two entries, or a component whose function determines its classification. For a product with a settled classification, the ruling adds cost without value; the skill is knowing which cases are which.
Our role is to make that call honestly: research the position, and if the answer is clear, tell you so and save you the application. If it is not, we build the strongest factual matrix and pursue the ruling.
- • We advise when a ruling is worth it — and when it isn't
- • Facts built to survive scrutiny under s.28K
- • Implementation support after the ruling
Government fees
Fee breakdown
| Item | Fee | Notes |
|---|---|---|
| Advance ruling application fee | As prescribed | Fee is prescribed under the Customs rules governing advance ruling applications. |
Timeline
Typical turnaround
Typical timeline usually means a 3–6 months turnaround, assuming documents are complete and any board or shareholder approvals are already in place.
The advance ruling application fee applies as prescribed under the relevant rules; professional fees depend on the question's complexity.
Related services
Keep the company moving
Customs and foreign trade advisory for duty, classification, scheme eligibility, and border compliance
Duty incidence analysis, exemption notifications, and SEZ / EOU eligibility under the Customs Act 1962 and FTP
HS code classification advisory — tariff analysis and Chapter Note interpretation for imports and exports
Representation in valuation disputes — declared value rejection and related-party import pricing under the Customs Valuation Rules
FAQ
Frequently asked questions
What can an advance ruling cover?
Is the ruling binding?
Can the ruling be set aside later?
What should you send us before we start?
Canonical reference: https://www.pvtltd.co/services/customs-advance-ruling-caar
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We can help with the filing, the legal mapping, and the follow-up work that keeps the company compliant after submission.