Enhancing Public Availability of Customs Information
In the Islamic Countries
117
Pillar Question Score
Advance Ruling Length of time for which the advance ruling is valid (duration) 2
Advance Ruling Publication of the maximum time by which the advance ruling will be issued 2
Advance Ruling Maximum time by which the advance ruling will be issued 2
Advance Ruling Percentage of advance rulings issued within the maximum issuance time
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 0
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 2
Appeal Procedures Time limit for deciding judicial appeals 0
Appeal Procedures Efficiency of legal framework in challenging regulations 2
Appeal Procedures Judicial independence 1
Source: OECD TFIs.
Table 9: Senegal.
Pillar Question Score
Information Availability Establishment of a national customs website 2
Information Availability Possibility to provide online feedback to Customs 2
Information Availability Publication of rate of duties 2
Information Availability Establishment of enquiry points 2
Information Availability Adjustment of enquiry points’ operating hours to commercial needs 0
Information Availability Timeliness of enquiry points 0
Information Availability Information on import and export procedures 2
Information Availability Required documentation easily accessible for downloading 1
Information Availability Information about procedures published in advance of entry into force 0
Information Availability Average time between publication end entry into force 0
Information Availability
Publication of agreements with any country or countries relating to the
above issues
1
Information Availability Publication of information on procedural rules for appeal 1