iii. Advance Rulings: Prior statements by the administration to
requesting traders concerning the classification, origin, valuation
method, etc., applied to specific goods at the time of importation;
the rules and process applied to such statements.
iv. Appeal Procedures: The possibility and modalities to appeal
administrative decisions by border agencies.
v. Fees and Charges: Discipline on the fees and charges imposed on
imports and exports.
vi. Formalities-Documents: Simplification of trade documents;
harmonisation in accordance with international standards;
acceptance of copies.
vii. Formalities-Automation: Electronic exchange of data; automated
border procedures; use of risk management.
viii. Formalities-Procedures: Streamlining of border controls; single
submission points for all required documentation (single windows);
post-clearance audits; authorised economic operators.
ix. Internal Co-operation: Co-operation between various border
agencies of the country; control delegation to Customs authorities.
x. External Co-operation: Co-operation with neighbouring and third
countries.
xi. Governance and Impartiality: Customs structures and functions;
accountability; ethics policy.
4.2.2 The assessment, according to OECD trade facilitation indicators,
shows that India performs better than the averages of Asian and lower-
middle income countries in the areas of information availability advance
rulings, appeal procedures, simplification and harmonisation of
documents, automation, and internal border agency co-operation.
India’s performance for fees and charges and streamlining of procedures
is below the averages of Asian and lower middle-income countries.
Improvements in these areas will lead to considerable benefits in terms
of increasing trade volumes and decreasing trade costs. However, since
our vision is to achieve and surpass global benchmarks, the action plan
must build further upon performance enhancement in these areas.
4.3 World Bank: Trading Across Borders -
4.3.1 Trading Across Borders report by World Bank contains key
indicators such as time and cost associated with the clearance process
associated with export and import of goods. It uses three processes as
indicators: —documentary compliance, border compliance and domestic
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