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Advance ruling on classification, origin or valuation is an official written decision issued by the Commissioner for Customs within the Rwanda Revenue Authority; providing 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.