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facts and circumstances, on which the ruling is based remain
unchanged. Subject to paragraph 8, an advance ruling shall
remain valid for at least three years.

8. Where a Party revokes, modifies, or invalidates an advance
ruling, it shall promptly provide written notice to the applicant
setting out the relevant facts and the basis for its decision, where:

(a) there is a change in its laws, regulations, or administrative
rules;

(b) incorrect information was provided or relevant information
was withheld;

(c) there is a change in a material fact or circumstances on
which the advance ruling was based; or

(d) the advance ruling was in error.

9. Where a Party revokes, modifies, or invalidates an advance ruling
with retroactive effect, it may only do so where the ruling was
based on incomplete, incorrect, false, or misleading information.

10. An advance ruling issued by a Party shall be binding on that Party
in respect of the applicant that sought it.

11. Each Party shall publish, at a minimum:

(a) the requirements for an application for an advance ruling,
including the information to be provided and the format;

(b) the time period by which it will issue an advance ruling; and

(c) the length of time for which an advance ruling is valid.

12. Each Party may make publicly available any information on
advance rulings which it considers to be of significant interest to
other interested parties, taking into account the need to protect
commercially confidential information.

Article 4.11: Release of Goods

1. Each Party shall adopt or maintain simplified customs procedures
for the efficient release of goods in order to facilitate trade among
the Parties. For greater certainty, this paragraph shall not require

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