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
The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.