Interim Administrative Measures for Advance Rulings of Customs of the People's Republic of China (Amended in 2023)
Interim Administrative Measures for Advance Rulings of Customs of the People's Republic of China (Amended in 2023)
[Lexis China Comments]
According to the Decision of the General Administration of Customs on Amending Certain Regulations (Order of the General Administration of Customs No. 273), this document has been amended.
Interim Administrative Measures for Advance Rulings of Customs of the People's Republic of China (Amended in 2023)
Order of the General Administration of Customs No.262
March 9, 2023
(Promulgated by the Order of the General Administration of Customs No. 236 on December 6, 2017; and amended according to the Order of the General Administration of Customs No.262, the Decision of the General Administration of Customs on Revising Some Regulations, on March 9, 2023)
Article 1 In order to promote the safety and convenience of trade, optimize the business environment, and enhance enterprises' predictability of import and export trade activities, the Interim Administrative Measures for Advance Rulings of Customs of the People's Republic of China (the "Measures") were formulated in accordance with the provisions of the Customs Law of the People's Republic of China, other relevant laws and administrative regulations, as well as the relevant international treaties and agreements to which the Chinese government is a contracting party or participant.
Article 2 The Measures shall apply to the advance rulings made by the customs in response to the application by an applicant on the customs affairs related to such applicant's actual import and export activities prior to the actual import and export of goods.
Article 3 Prior to the actual import and export of goods, an applicant may apply for an advance ruling on the following customs affairs:
1. the classification of imported or exported goods;
2. the place of origin of imported or exported goods or their qualification for originating from their place of origin;
3. factors relating to and the valuation method for the duty-paid value of imported goods; and
4. other customs affairs prescribed by the General Administration of Customs (the "GAC").
The "factors relating to the duty-paid value" mentioned in the preceding paragraph include royalty payment, commissions, transportation premiums, special relationships and other factors related to the examination and approval of duty-paid value.
Article 4 The applicant of an advance ruling shall be a foreign trade operator which has completed record-filing with the customs and is related to the actual import and export activities.
Article 5 Where an applicant applies for an advance ruling, it shall submit the Application for Advance Rulings of the Customs of the People's Republic of China (the "Application for Advance Rulings") and other relevant materials required by the customs.
......
According to the Decision of the General Administration of Customs on Amending Certain Regulations (Order of the General Administration of Customs No. 273), this document has been amended.
Interim Administrative Measures for Advance Rulings of Customs of the People's Republic of China (Amended in 2023)
Order of the General Administration of Customs No.262
March 9, 2023
(Promulgated by the Order of the General Administration of Customs No. 236 on December 6, 2017; and amended according to the Order of the General Administration of Customs No.262, the Decision of the General Administration of Customs on Revising Some Regulations, on March 9, 2023)
Article 1 In order to promote the safety and convenience of trade, optimize the business environment, and enhance enterprises' predictability of import and export trade activities, the Interim Administrative Measures for Advance Rulings of Customs of the People's Republic of China (the "Measures") were formulated in accordance with the provisions of the Customs Law of the People's Republic of China, other relevant laws and administrative regulations, as well as the relevant international treaties and agreements to which the Chinese government is a contracting party or participant.
Article 2 The Measures shall apply to the advance rulings made by the customs in response to the application by an applicant on the customs affairs related to such applicant's actual import and export activities prior to the actual import and export of goods.
Article 3 Prior to the actual import and export of goods, an applicant may apply for an advance ruling on the following customs affairs:
1. the classification of imported or exported goods;
2. the place of origin of imported or exported goods or their qualification for originating from their place of origin;
3. factors relating to and the valuation method for the duty-paid value of imported goods; and
4. other customs affairs prescribed by the General Administration of Customs (the "GAC").
The "factors relating to the duty-paid value" mentioned in the preceding paragraph include royalty payment, commissions, transportation premiums, special relationships and other factors related to the examination and approval of duty-paid value.
Article 4 The applicant of an advance ruling shall be a foreign trade operator which has completed record-filing with the customs and is related to the actual import and export activities.
Article 5 Where an applicant applies for an advance ruling, it shall submit the Application for Advance Rulings of the Customs of the People's Republic of China (the "Application for Advance Rulings") and other relevant materials required by the customs.
......