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Enhancing Public Availability of Customs Information

In the Islamic Countries

120

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

1

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

1

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

2

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

1

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

0

Appeal Procedures

Existence of time limit for deciding judicial appeals

2

Appeal Procedures

Time limit for deciding judicial appeals

2

Appeal Procedures

Efficiency of legal framework in challenging regulations

1

Appeal Procedures

Judicial independence

1

Source: OECD TFIs