The CBIC issued Customs Authority for Advance Rulings Regulations, 2021 vide Notification No. 01/2021- Customs (N.T.) dated January 4, 2021 in suppression of the Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005, in so far as they relate to the matters pertaining to the Customs Act, 1962.
The Customs Authority for Advance Rulings Regulations, 2021 relates to filing of Advance Ruling Application. Further, issued three Forms namely:
- FORM CAAR-1: Application form for Advance Ruling,
- FORM CAAR-2: Appeal to the Appellate Authority for Advance Rulings (by the Applicant) and
- FORM CAAR-3: Appeal to the Appellate Authority for Advance Ruling (by the Principal Commissioner or Commissioner).
The Forms can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2021/cs-nt2021/csnt01-2021-CAAR-Form.pdf;jsessionid=30715D74226274EFEC9DB4B93ABE3058
The Notification can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2021/cs-nt2021/csnt01-2021.pdf;jsessionid=CF062B78601CFC139739F8D67C3CF853