Enhancing Public Availability of Customs Information
In the Islamic Countries
122
Pillar Question Score
Advance Ruling Length of time for which the advance ruling is valid (duration) 0
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 0
Advance Ruling
Possibility to request a review of an advance ruling or its revocation /
modification
0
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 0
Appeal Procedures Judicial independence 0
Source: OECD TFIs