GACC Decree No. 236 on Customs Measures on Preliminary Ruling

[2018-01-09 14:40:09]

The GACC hereby promulgates the “Provisional Measures of China Customs on Preliminary Ruling”, which was adopted on 12 December 2017 and shall enter into force on 1 February 2018.


YU Guangzhou, Minister of China Customs
December 26, 2017


Provisional Measures of China Customs on Preliminary Ruling


Article 1 These Measures are formulated in accordance with the “Customs Law of the P. R. China”, relevant administrative regulations, and international conventions signed by the P. R. China.

Article 2 These Measures shall apply to the preliminary rulings made by China Customs for actual import/export issues requested by relevant applicants prior to actual import/export process.

Article 3 Prior to actual import/export process, the applicant may apply to the Customs for preliminary ruling on the following issues:

(1) Commodity classification;

(2) Country of origin, or qualification of origin;

(3) Elements and valuation methods of import goods dutiable value; the elements including royalties, commissions, insurance premiums, special relationships, and other factors related to dutiable value;

(4) Others as required

Article 4 The applicant for the preliminary ruling shall be foreign-trade operator registered with China Customs.

Article 5 The applicant for the preliminary ruling shall submit written “Application for Preliminary Ruling” with other documents as required.

Article 6 As regards any business secrets, the applicant shall make written application to the Customs for business confidentiality, and then the Customs shall assume the obligation of confidentiality.

Article 7 The applicant shall make the Application for Preliminary Ruling 3 months before the planned import/export. However, under special circumstances, the Application may be made within 3 months prior to the import/export.

One copy of “Application for Preliminary Ruling” shall involve only one kind of customs affairs.

Article 8 Upon receipt of the “Application for Preliminary Ruling”, the Customs shall, within 10 days, issue the “Customs Decision for Acceptance” or the “Customs Decision for Rejection”.

Where the application documents are not compliant, the Customs shall require the applicant to correct or supplement their documents by issuing the “Notice on Correction/Supplement”; the period spent on the correction/supplement shall not be counted in the 10-day limit for Customs decisions.

If the Customs fails to decide on the application within 10 days aforesaid without the notice on correction/supplement, it shall be deemed that the Customs has accepted the application.

Article 9 Regarding any of the following circumstances, the Customs shall decide for rejection of the application by giving reasons:

(1) Incompliant with Article 3, Article 4, Article 5 or Article 7 herein;

(2) Otherwise regulated by Customs Regulations or GACC Announcements;

(3) Similar applications by the same applicants have been made and accepted.

Article 10 The Customs shall make the preliminary ruling by issuing “Customs Decision on Preliminary Ruling” according to law.

Article 11 The Customs shall issue “Customs Decision on Preliminary Ruling” within 60 days upon acceptance of the application.

The “Customs Decision on Preliminary Ruling” shall be delivered to the applicant and take effect from the date of delivery.

Article 12 Regarding any of the following circumstances, the Customs may terminate the preliminary ruling by issuing the “Customs Decision on Termination”:

(1) Before the preliminary ruling, the applicant withdraws its application upon Customs consent;

(2) The applicant fails to provide some documents or samples as required;

(3) For the reason of the applicant, the preliminary ruling cannot be worked out within time limit.

Article 13 The preliminary ruling decision shall be effective and valid for three years.

When changes in governing laws and regulations are made to impact its efficacy, the preliminary ruling decision shall automatically become invalid.

Article 14 The preliminary ruling decision shall have no retroactivity over the already imported/exported goods before it takes effect.

Article 15 The applicant shall make customs declaration as per the preliminary ruling decision that is effective and valid.

Article 16 Regarding any of the following circumstances, the Customs shall revoke the preliminary ruling decision with notice to the applicant:

(1) The application documents are untrue, incorrect, or incomplete;

(2) The preliminary ruling decision is wrong or inappropriate;

(3) Other circumstances needing the revocation

The decision on the revocation shall enter into effect upon its issue and the revoked ruling shall accordingly become invalid.

Article 17 Except for business secrets, the Customs may publicize the preliminary ruling contents.

Article 18 The applicant, if objecting to the preliminary ruling result, may apply to the GACC for administrative review thereof and, if objecting to the administrative review result, may resort to the court of law for administrative litigation thereof.

Article 19 Where the applicant provides false information or conceals any facts, the Customs may give it warning with penalty of not more than CNY 10,000.

Article 20 The legal instruments listed herein will separately be formulated and issued by the GACC.

Article 21 These Measures shall be construed by the GACC.

Article 22 These Measures shall enter into force as from 1 February 2018.
Source: China Customs