Burundi

3 - Advance rulings

Articles 3.13.2 (a), (b)3.33.43.53.6 (a), (b), (c)3.73.83.9 (a) (i), (ii), (i), (ii), (iii), (iv), (c), (d)
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Indicative date of implementation 31 December 2024
Definitive date of implementation 31 December 2027
Deadline for extension request, if required 2 October 2027
Assistance required for implementation • Créer un service en charge des décisions anticipées à l'OBR pour améliorer la mise en application des décisions anticipées
• Formation du personnel et adoption des meilleures pratiques internationales dans le but de renforcer les capacités institutionnelles en matière d’évaluation et des règles d’origine
• Créer un cadre légal des décisions anticipées
• Mettre en œuvre des mécanismes et procédures en matière de décisions alignées sur la loi de l'EAC et de l'AFE

Tags: Legislative and regulatory framework, Institutional procedures, Human resources and training

Donor / Agency

To be determined

Progress reported
22 February 2021 — G/TFA/N/BDI/2  
There are no official regulations on advanced rulings. In practice, a user may request information from customs officials and receive an oral or email response. Within the OBR, a specialized service known as the Directorate for Customs Services and E-Business handles all matters relating to trade operations and informs traders of the current rules.

Technical assistance and capacity building support needs include:

- Creation of a service responsible for advance rulings at the OBR, in order to improve the implementation of advance rulings
- Training of staff and adoption of international best practices, with a view to building institutional capacity in the area of valuation and rules of origin
- Establishment of a legal framework for advance rulings
- Implementation of mechanisms and procedures for rulings aligned with East African Community (EAC) and TFA legislation

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