The Advance Tariff Classification Rulings of the Association of Southeast Asian Nations Member States

Abstract

The study aimed to determine the advance tariff classification rulings of the Association of Southeast Asian Nations Member States. Specifically, the study identified: (1) the demographic variables of the respondents in terms of nationality, job position level, and years of work experience related to advance tariff classification rulings; (2) determined the respondents assessment on the beneficial prospects for the exchange of the advance tariff classification rulings; and (3) determined the problems encountered by ASEAN Member States on the issuance of advance tariff classification rulings. A total of two hundred sixty one (261) respondents chosen using descriptive research design, consisting of Tariff Specialists of the Commodities Studies Division from the Tariff Commission and Customs representatives from the Association of Southeast Asian Nations (ASEAN) Member States. The following conclusions were drawn: the prospects for the exchange of the advance tariff classification rulings were beneficial and confidentiality of information is a serious problem of the ASEAN Member States (AMSs) on their issuance of advance tariff classification rulings. The following recommendations were formulated: transparency and predictability of information should be improved without compromising confidentiality; the hiring and training of tariff classification experts should be thorough enough for them to be technically competent; there should be national focal persons among ASEAN Member States (AMS) in the exchange of advance classification rulings; issuing authorities must establish and maintain a mechanism or program which will further enhance their policies, practices and procedures.