Promulgation Authorities:  General Administration of Customs

Promulgation Date:  2017.12.26

Effective Date:  2018.02.01

Validity Status:  valid

Document Number:  Order No. 236 of the General Administration of Customs

Interim Administrative Measures on Advance Rulings of Customs of the People's Republic of China

Interim Administrative Measures on Advance Rulings of Customs of the People's Republic of China

Order No. 236 of the General Administration of Customs

The Interim Administrative Measures on Advance Rulings of Customs of the People's Republic of China, adopted upon deliberation at the executive meeting of the General Administration of Customs on December 12, 2017, are hereby promulgated, effective as of February 1, 2018.

Yu Guangzhou

Director of the General Administration of Customs

December 26, 2017

Interim Administrative Measures on Advance Rulings of Customs of the People's Republic of China

Article 1    The Measures are enacted in accordance with the Customs Law of the People's Republic of China as well as provisions of relevant laws, administrative regulations and relevant international agreements and treaties concluded or acceded by the Chinese government for the purpose of promoting trade security and convenience, optimizing business operation environment and enhancing enterprises' predictability for import and export trade activities.

Article 2    The Measures apply to the advance rulings made by customs upon application of an applicant prior to its actual import or export of goods on customs affairs related to its actual import and export activities.

Article 3    An applicant may, prior to its actual import or export of goods, apply for advance rulings on the following customs affairs:

(1) Classification of imported or exported goods;

(2) Places of origin or qualifications as original products for imported or exported goods;

(3) Relevant factors of dutiable value and valuation methods for imported goods; and

(4) Other customs affairs prescribed by the General Administration of Customs.

"Relevant factors of dutiable value" mentioned in the preceding paragraph shall include royalties, commissions, insurance premiums and freight fees, special relation and other factors related to the determination of dutiable value.

Article 4    Applicants for advance rulings shall be the foreign trade business operators that are related to the actual import and export activities registered at the customs and have registered at customs.

Article 5    Applicants that apply for advance rulings shall submit the Application for Advance Rulings of Customs of the People's Republic of China (hereinafter referred to as the Application for Advance Rulings) and the relevant materials required by the customs. If the materials are in a foreign language, applicants shall also submit the Chinese translation in conformity with the requirements of the customs.

Applicants shall bear legal liability for the authenticity, accuracy, completeness and standardization of the materials submitted thereby.

Article 6    Applicants that need customs to keep their trade secrets shall make a request to the customs in writing, with specific contents stated. The customs shall assume the obligation of confidentiality in accordance with the relevant provisions of the State.

Article 7    An applicant shall apply to the customs office directly under the General Administration of Customs at the place where it is registered for advance rulings three months before the scheduled time for import or export of goods.

Under exceptional circumstances, an applicant may apply for advance rulings within 3 months before the scheduled time for import or export of goods if it does have justified reasons.

An Application for Advance Ruling shall involve one type of customs affairs only.

Article 8    The customs shall review an Application for Advance Ruling and relevant materials and then decide whether to accept the application or not within 10 days of receipt of the materials, and shall issue the Decision of the Customs of the People's Republic of China on Acceptance of Application for Advance Ruling or the Decision of the Customs of the People's Republic of China on Non-Acceptance of Application for Advance Ruling.

If the application materials are not in compliance with relevant provisions, the customs shall prepare the Notice of the Customs of the People's Republic of China on the Supplementation/Correction of an Application for Advance Rulings to inform the applicant to make supplementation or correction within a prescribed time limit on a one-off basis. The period of time for supplementation/correction of application materials shall not be included in the time limit specified in the first paragraph of this Article.

If the applicant fails to submit materials for supplementation or correction within the prescribed time limit, it shall be deemed that the applicant fails to apply for advance rulings.

If the customs fails to make a decision on whether or not to accept the application within 10 days of receiving the Application for Advance Ruling and relevant materials, nor it notifies the applicant to make supplementation or correction on a one-off basis, the application shall be deemed to be accepted as of the date of receipt of the materials.

Article 9    Under any of the following circumstances, the customs shall make a decision of not accepting an application, with reasons given:

(1) The application fails to be in compliance with the provisions of Article 3, Article 4, Article 5 or Article 7 hereof;

(2) There are specific provisions in customs rules and regulations as well as the announcement of the General Administration of Customs governing the customs affairs under the application for advance rulings; and

(3) The applicant has already applied for advance rulings on the same matter and the application has been accepted.

Article 10    The customs shall make decisions of advance rulings on the customs affairs applied by applicants in accordance with relevant laws, administrative regulations, customs rules and announcements of the General Administration of Customs, and prepare the Decisions on Advance Rulings by the People's Republic of China of the Customs (hereinafter referred to as the Decision of Advance Rulings in short).

During the process of making a decision of advance rulings, the customs may require the applicant to submit the materials or samples related to the customs affairs under the application within the prescribed time limit. The applicant may also submit relevant supplementary materials to the customs.

Article 11    The customs shall prepare the Decision of Advance Rulings within 60 days from the date of its acceptance.

The Decision of Advance Rulings shall be served on the applicant and shall take effect as of the date of service.

If it is necessary to determine relevant situations by testing, examination, identification, expert argumentation or other means, the time required shall not be included in the time limit specified in the first paragraph of this Article.

Article 12    Under any of the following circumstances, the customs may terminate an advance ruling, with the Decision of the Customs of the People's Republic of China on Termination of an Advance Ruling prepared:

(1) The applicant makes a declaration to the customs in written form for withdrawal of its application prior to the decision of advance rulings is made and the customs agrees to withdraw its application;

(2) The applicant fails to provide the relevant materials or samples as required by the customs; or

(3) The customs fails to make a decision of advance rulings within the time limit prescribed in the first paragraph of Article 11 due to the applicant's fault.

Article 13    A decision of advance rulings shall be valid for three (3) years.

In case of any changes to the relevant provisions of the laws, administrative regulations, customs regulations and announcements of the General Administration of Customs on which the decision of advance rulings is based, which affects the effectiveness thereof, the decision of advance rulings shall be null and void automatically.

The applicant shall not, within the valid period of the decision of advance rulings, apply for advance rulings repetitively in respect of the matters involved in the advance rulings made by the customs.

Article 14    A decision of advance rulings has no retrospective effect on the goods that have actually been imported or exported prior to its effectiveness.

Article 15    Where an applicant imports or exports the goods same with those listed in a decision of advance rulings within the term of validity of the said decision, it shall declare the goods in accordance with decision of advance rulings, and the customs shall approve such practice.

Article 16    Under any of the following circumstances, the customs shall revoke a valid decision of advance rulings and notify the applicant of the revocation:

(1) The materials provided by the applicant are untrue, inaccurate or incomplete, resulting in the need for revocation of the decision of advance rulings;

(2) The decision of advance rulings is wrong; or

(3) Any other circumstance under the decision of advance rulings should be revoked.

The decision of revocation shall take effect on the very date of decision. If a decision of advance rulings is revoked in accordance with item (1) of the preceding paragraph, such revoked decision shall be void before the fact.

Article 17    Except for cases involving trade secrets, the customs may publicize contents of decisions of advance rulings.

Article 18    Any applicant that has objections to a decision of advance rulings may apply to the General Administration of Customs for administrative reconsideration, and may further institute administrative proceedings with the people's court in accordance with the law if it still has objections to the reconsideration decision.

Article 19    The customs will give warnings to any applicant providing false materials or concealing relevant information and may impose a fine of not more than 10,000 yuan against such applicant.

Article 20    The sample text of the legal documents listed herein shall be formulated and released by the General Administration of Customs separately.

A "day" concerning the deadline specified herein means a natural day.

Article 21    The General Administration of Customs is vested with the power to interpret the Measures.

Article 22    The Measures shall come into force as of February 1, 2018.