White Paper

China Customs Published Advance Rulings Regime

The General Administration of Customs (GAC) issued Provisional Measures on Administration of Customs Advance Rulings (GAC Order 236) on December 26, 2017, effective from February 1, 2018. On January 31, 2018, GAC issued 2018 Circular 14 to clarify relevant matters specified in GAC Order 236.
 
According to GAC Order 236 and GAC 2018 Circular 14, companies can apply for Advance Rulings on customs matters, such as classification, country of origin, and dutiable prices prior to the actual import and export declarations. By reaching an agreement with Customs in advance, companies will be able to mitigate customs compliance risks.

The purpose of this white paper is to help companies to discover:

  • Key points of Advance Rulings

  • Comparison between Advance Rulings and Administrative Rulings

  • Significant impact on trade operations

  • Suggestions for companies

  • CTM functions to formulate plans to quickly take advantage of this initiative

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