Customs binding information decisions according to the law of Canada: peculiarities and lessons for European countries

Abstract

The purpose of this research is to determine the peculiarities of the legal framework for scope of subject matter and rules for issuing, modification or revocation of customs advance rulings (customs binding information decisions) from the point of view of prospects of their implementation by European countries to further improve the effectiveness of this mean of customs administration within their jurisdictions. The methodological basis of the study comprises of comparative review methods as well as systematic review methods and standard techniques of text analysis with their due adjustment to legislative material. Results: the author studied Canadian legislation making provision for the scope of matters for national customs ruling (customs binding information decisions), the grounds and legal consequences of their modification and revocation or cancellation, including their ultra-active use through postponement of the effective date of the modification or revocation, as well as the procedure for publishing of national customs rulings for ensuring the uniformity of the conclusions of customs authorities expressed in them. The particular attention is attached to those rules and regulations that could serve as a comparative legal basis for the improvement of parts of customs legislation of European countries, which concern customs binding information decisions. Conclusions: in light of the purpose of this research of particular interest are the Canadian legislative solutions concerning: 1) establishing the need for the applicant to indicate in his application for the issuance of a national customs ruling, whether to the best of their knowledge the respective issue was the subject of another/separate request for a national customs ruling, administrative or judicial appeal, which are as grounds for suspending (postponing) consideration of the request for the issuance of a national customs ruling; 2) the grounds for the occurrence of retrospective legal consequences of the modification or revocation of a national customs ruling in relation to goods imported into the customs territory before its modification or revocation; 3) determination for the purposes of ultra-active use (postponement of the effective date of the modification or revocation) of the national customs ruling, which exactly is considered to be the evidence of reliance on the national customs ruling in good faith; 4) formation of a publicly available online repository of national customs rulings to promote the uniformity and transparency of customs administration, as well as the introduction of information and telecommunication tools for submission of requests for national customs rulings, their further implementation, as well as for notification of interested parties regarding changes in their status and other issues, relating to the circulation of national customs rulings.