Administrative Rulings
What are Administrative Rulings?
Administrative Rulings are rulings by the General Department of Viet Nam Customs (GDVC) and other government agencies and/or the courts of Viet Nam; clarifying, settling, or deciding disputes related to the importation and exportation of goods from and to Viet Nam.
The World Trade Organization (WTO) defines administrative rulings as:
“Actions of governing or exercising authorities, government, authority, control, influence, or authoritative pronouncements stemming from administrative bodies (EC – IT Products).”
The type of administrative rulings relevant to the VNTR are those of ‘general application’ only.
Specifically, ‘general application’ administrative rulings apply to the application and interpretation of trade and Customs laws, such as, inter alia, those concerning goods’ tariff classification, origin determination and the appropriate method for customs valuation; relief or exemption from customs duties (where decided by an administrative authority); safeguard measures (where imposed by an administrative authority), and quota management.
The term ‘administrative ruling’ itself is found in Article X of the GATT, I under the section “Publication and Administration of Trade Regulations”. Administrative rulings of ‘general application’ under GATT, are those rulings that establish, clarify or revise principles or criteria that will be generally applicable to similar or future cases, and which demonstrate a systemic discretion to:
- Deviate from and/or
- Otherwise re-interpret and/or
- Further clarify a current interpretation or methodology of assessment.
Notification of Administrative Rulings
While ATIGA does not require that all administrative rulings of ‘general application’ be publicly notified, it does recommend that member countries do so in the interests of clarity and legal transparency.
It should be noted however, that under ATIGA and GATT, Dumping Duties and Countervailing Duties are not regarded as ‘general application’ administrative rulings.
What this means is while good practice and transparency in trade regulations and rules would recommend that such rules be made publicly available, there is no legal requirement to do so.
In such circumstances where such rulings are publicly available, the VNTR will host them under its administrative ruling’s library where possible.
Finally, as previously noted, Safeguard measures under GATT are generally regarded as ‘general application’ administrative rulings and so should be made available and be listed on this site.