AN EXPLORATION OF THE NEED FOR AND COST OF SELECTED TRADE FACILITATION MEASURES IN ASIA AND THE PACIFIC IN THE CONTEXT OF THE WTO NEGOTIATIONS

Response
(Y = Yes; N = No)

Comments

C
N

I
N

I
D

B
D

N
P

CN: China / IN: Indonesia / ID: India /
BD: Bangladesh / NP: Nepal

Rulings

12

Does a system exist of
national legislation
establishing appropriate
provisions for binding rulings
by Customs?

Y

Y

Y

Y

Y

ID: Tribunal (CEST) is in place.

13

Does national legislation
provide for Customs to
furnish rulings within
a specified period?

Y

Y

N

Y

N

ID: There are several cases pending
for long.

14

Are ruling processes
established with specific
time limits?

Y

Y

Y

Y

Y

NP: Only for certain activities and
only in DoC.

15

Do ruling procedures provide
the opportunity for appeal
with review and/or judicial
process

Y

N

Y

Y

Y

BD: The Commissioner (Appeal), and
the Customs Tribunal are in place.

16

Does the administration
provide binding rulings for:

Valuation

~

~

~

~

^N^

Classification

~

~

~

~

^N^

Origin

Y

N

Y

Y

N

Other Customs purposes?

Y

Y

Y

N

Appeals and Review

17

Are internal appeal and
review mechanisms
established?

Y

Y

Y

Y

Y

18

Are internal appeal and
review mechanisms
independent?

Y

Y

Y

Y

Y

19

Are provisions established for
an initial appeal to Customs?

Y

Y

Y

Y

Y

20

Are provisions established
for a further appeal to an
authority independent of
Customs?

Y

Y

Y

Y

Y