Customs Rulings

US Customs & Border Protection provides written binding advice upon request with respect to most issues within its jurisdiction. Such rulings may be requested from Customs Headquarters in Washington, D.C. or, in certain instances, from the National Import Specialist Division in New York City. Binding rulings provide certainty with regard to prospective transactions, eliminate the likelihood of “surprise” assessments, and offer the prospect of uniform treatment of all similar products, including those imported by competitors.

Our attorneys are skilled in the ruling process. We know when and where such ruling requests should be filed and use this knowledge to guide our clients through the regulatory process. In fact, during their government service, some of our attorneys were responsible for drafting the rules and regulations that still govern the procedures through which rulings are issued today.

Written rulings are also issued by the countries of the European Union, Canada, and several other foreign countries. We often work with local practitioners to obtain rulings or other advice to assure supply chain certainty in connection with merchandise shipped to their jurisdictions.

The Firm assists clients in securing binding rulings concerning:

  • Valuation (structuring transactions, inter-company payments, assists, buying commissions, etc.)
  • Tariff Classification
  • Marking
  • Applicability of Special Duty Programs
  • Free Trade Agreement Eligibility (including NAFTA)
  • Foreign Trade Zone Programs
  • Drawback
  • Intellectual Property Rights
  • Country of Origin Determinations and Marking Requirements