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Advance Ruling Process

Dispute Resolution

A dispute can arise at the point of examination of imported goods, when the tariff classification that has been previously accepted by the Long Room Officer is queried by the Examination Officer. If an agreement cannot be arrived at, the importer can request an impartial review by filing a dispute notice with the Classification Committee. This review muct be requested no later than ninety (90) days after the date of the first examination. This process is facilitated by filling out the respective form available for download below and submitting it to the Research Planning and Classification Section (4th floor), at the Customs and Excise Division Head Office, Abercromby Street, Port of Spain.
Dispuste Resolution Form

Advance Ruling

Advance rulings provice advance and predictable information to companies at their request and are granted for the convenience and guidance of importers. An advance ruling helps the importer obtain the correct tarrif classification for the goods they plan to import or export for the first time. They also help to reduce the Customs clearance formalities and will consequently reduce release times. Importers are thus encouraged to seek classification of goods well in advance of their arrival in the territory in order to avoid delays.

Advance ruling and dispute resolutions can only be provided based on complete and accurate information on the goods. The following is a list of requirements to facilitate the process:

1. A full description of the goods including trade names, where applicable
2. The composition of the goods
3. A brief description of the process by which the goods were manufactured
4. The packaging of the goods
5. The anticipated use of the goods
6. The manufacturer's literature, drawings, photographs, schematics for the goods
7. A sample sufficient to permit proper testing, chemical analysis, etc

Failure to provide all the relevant information will result in a delay. This process is facilitated by filling out the respective form available for download below and submitting it to the Research Planning and Classification Section (4th floor), at the Customs and Excise Division Head Office, Abercromby Street, Port of Spain.
Advance Ruling Form