The General Administration of Customs issued interim administrative measures on advance rulings (General Administration of Customs Order No.236) that are effective 1 February 2018.
Under the administrative measures, to be eligible for advance rulings, applicants must be foreign trade operators registered with the customs authority. In addition, applicants can only apply for an advance ruling concerning “customs affairs” in relation to their own foreign trade activities, such as:
An applicant is to apply to the local customs office three months before the scheduled importation and exportation. Under exceptional circumstances, an applicant that has valid reasons may apply for advance rulings within three months before the scheduled importation or exportation. The in-charge customs office then will have 10 days in which to review and make a decision as to whether or not to accept the application. Once the application is accepted, an advance ruling decision will be issued within 60 days. An advance ruling is valid for a three-year period. Except for those rulings involving “business secrets,” the customs office reserves the right to publish the rulings letters.
Read a January 2018 report prepared by the KPMG member firm in China
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