Enhancing Public Availability of Customs Information
In the Islamic Countries
115
Pillar Question Score
Involvement of Trade
Community
Are there established guidelines and procedures in place, governing the
public consultation process
2
Involvement of Trade
Community
Targeted stakeholders 2
Involvement of Trade
Community
Number of public consultations
Involvement of Trade
Community
Drafts published prior to entry into force 2
Involvement of Trade
Community
Public comments taken into account 1
Involvement of Trade
Community
Communication of policy objectives 2
Advance Ruling Issuance of binding advance rulings 2
Advance Ruling Number of advance ruling requests on tariff classification
Advance Ruling Number of advance ruling requests on origin
Advance Ruling Total number of advance ruling requests
Advance Ruling Length of time for which the advance ruling is valid (duration)
Advance Ruling
Publication of the maximum time by which the advance ruling will be
issued
0
Advance Ruling Maximum time by which the advance ruling will be issued 0
Advance Ruling Percentage of advance rulings issued within the maximum issuance time 0
Advance Ruling Information on advance rulings of significant general interest published 2
Advance Ruling
Possibility to request a review of an advance ruling or its revocation /
modification
2
Advance Ruling Refusal to issue or the revocation of advance rulings is motivated 0
Appeal Procedures Is information on procedural rules for appeal publicly available 2
Appeal Procedures
Independent or higher level administrative and/or judicial appeal
procedures available for customs decisions
2
Appeal Procedures Timeliness of the appeal mechanism – time available for lodging and appeal 2
Appeal Procedures Timeliness of the appeal mechanism – avoidance of undue delays 1
Appeal Procedures Information available on the motives of the administration’s decisions 2
Appeal Procedures
Average percent of appeals introduced by Customs or other border
agencies that is resolved in favor of traders
Appeal Procedures
Average percent of appeals introduced by traders that is resolved in favor
of Customs or other border agencies
Appeal Procedures Average number of administrative appeals per year
Appeal Procedures Average number of judicial appeals per year
Appeal Procedures Existence of time limit for deciding judicial appeals 0
Appeal Procedures Time limit for deciding judicial appeals 0
Appeal Procedures Efficiency of legal framework in challenging regulations 2
Appeal Procedures Judicial independence 2
Source: OECD TFIs.