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Advance ruling on classification, origin or valuation is an official written decision issued by the Commissioner for Customs which provides the applicant with an assessment of (i) the classification of goods in the Customs tariff nomenclature of the respective country or Customs territory; (ii) origin, or (iii) the treatment which should be applied on a certain element for the determination of the Customs value, prior to an import or export transaction, for a specified period.