Madagascar

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 2023
Definitive date of implementation 31 December 2025
Deadline for extension request, if required 2 October 2025
Assistance required for implementation - Benchmarking for the assessment of best practices with respect to advance rulings
- Alignment of national regulations with international standards and best practices
- Revision of the legal framework
- Implementation of effective infrastructure for the application in Madagascar of the advance ruling on origin and tariff classification
- Implementation of a regulatory framework on advance rulings
- Training and awareness-raising for the operators and authorities concerned on the application of advance rulings

Tags: Legislative and regulatory framework, Infrastructure and equipment, Human resources and training

Donor / Agency

Global Alliance for Trade Facilitation

Progress reported
22 February 2021 — G/TFA/N/MDG/3  
In September 2020, the Global Alliance for Trade Facilitation carried out a scoping mission of the NTFC priority projects in order to decide on the projects it would support. At the end of this mission, the project for the implementation of advance rulings was adopted.

Advanced rulings will allow operators, prior to import, to be certain of the taxes and fees they will have to pay and the regulations to which they will be subject, depending on whether the decision is binding in terms of tariff classification or origin.

The Global Alliance for Trade Facilitation provides assistance in the following areas:
Legislation and regulations
Processes and procedures
Internal organization
Information systems
Training and support for change
Communications
Project management

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