ministry of Interior

One of the most effective international methods for simplifying and improving trade operations is to enhance the services and clearance mechanisms provided by Customs Affairs. This involves improving customs procedures, reducing the time required for clearance and release, and speeding up the process of clearing shipments. By enabling traders and investors to plan and prepare for customs requirements in advance, this approach helps to reduce waiting times in customs ports and ultimately lowers the material costs associated with trade and investment.

The application for advance rulings shall be submitted by natural or legal persons, importers and their representatives who hold commercial records from the competent authorities in the GCC states, and exporters to the GCC states through their representatives.

The advance ruling service can be requested on the following topics:

• Classification and customs classification
• Rules of origin.
• Valuation of goods for customs purposes.

The advance rulings are valid for a period of no less than (6) six months from the date of their issuance.

Advance ruling shall be issued within a period of (60) sixty days starting from the date of receipt by Customs Affairs of a valid application and complete documents.

Customs Affairs may reject the application for the issuance of an advance ruling for one of the following reasons:

• If the goods in question are being reviewed through administrative or advance procedures, or if they have already been subject to an advance ruling for similar goods.
• If the goods concerned have been submitted to a customs declaration.
• If there has been a previous application for the same importer and commodity, it is currently under consideration.
• If the requirements imposed by the competent authorities in the GCC countries have not been met.
• If there is a failure to submit the additional documents needed to complete the application file within 21 days of their request by the GCC authorities
• If insufficient or incorrect data/documents are submitted.

Whenever an application for the issuance of an advance ruling is rejected, the decision must include a clear explanation.

Cancellation of the advance ruling shall be canceled, at the discretion of Customs Affairs, for one of the following reasons, but not limited to them:

• If administrative or legal measures are taken that result in changing the classification of the goods or the category that they fall into.
• If the applicant does not fully disclose all of the necessary information.
• If incomplete, incorrect or false information is provided that may mislead the customs administrations.
• If there are conflicting rulings issued for goods of the same category or type.
• If a prior ruling is reviewed within the customs administrations' internal procedures.
• If a prior ruling is reviewed within the framework of judicial review procedures.

* In the event that the advance ruling is canceled, the applicant will be notified with an explanation of the circumstances and reasons for the decision.

• 1

  Payment is 10 Bahraini Dinars, to the Customs Affairs through the TAMM device, obtain a copy of the balance to be attached to the application.

• 2

  Submit the application by sending the form
  Note: To be able to fill the form electronically, opening the form with one of PDF supportive Apps. for instance, Adobe Reader application

• 3

  After filling it out, it will be sent along with a copy of the balance of payment in step 1 via e-mail to: customs.tarrif@customs.gov.bh

• 4

  For more information, you can call the customer service number: 17389999, or contact the integrated tariff branch number in the Customs Clearance Department at 17359919, the e-mail address shown above for the integrated tariff branch.