GACC Announcement No. 14, 2018 on Customs Preliminary Ruling Measures

[2018-02-07 14:12:16]

In accordance with “China Customs Administrative Measures on Preliminary Ruling” (in GACC Decree No.236), this is to promulgate the regulations concerning the preliminary ruling for commodity classification, price and country of origin:

1. The applicant for the preliminary ruling shall be the importer (consignee) or the exporter (consignor) of goods.

2. The applicant shall, 3 months before the planned import/export, apply in writing to local Customs for preliminary ruling; under special circumstances, the Customs may permit the application less than 3 months before that.

3. The applicant shall submit the preliminary-ruling application documents through China E-Port “QP System” or “Internet + Customs”.

4. The Customs shall, within 10 days upon receiving the application documents, issue to the applicant the “Decision for Application Acceptance” or “Decision for Application Rejection”.

Where the application documents are not compliant, the Customs may issue relevant Advice Note and the applicant shall make additions or corrections within 5 days upon receipt of the Advice Note.

5. The Customs shall issue the Preliminary Ruling Decision in accordance with laws and regulations and may publicize the ruling contents except business secrets.

6. The applicant shall also submit any supplementary materials as required by the Customs.

7. Under any of the following circumstances, the Customs may terminate the preliminary ruling by issuing relevant Termination Decision:

(1) The applicant applies in writing for withdrawal before its preliminary ruling is worked out, and the Customs agrees on the withdrawal;
(2) The applicant fails to provide any documents or samples as required;
(3) For the reason of the applicant, the preliminary-ruling decision fails to be concluded within time limit.

8. In the case of revocation, the Customs shall issue the Preliminary Ruling Revocation Note to the applicant.

9. When import/export goods are the same as the listed in the Preliminary Ruling Decision, the applicant shall make Customs Declaration as per the Decision, filling in the Declaration remark column with the Preliminary Ruling Decision number, e.g. “预裁定R-2-0100-2018-0001”.

When applying for conventional tariff or special preferential tariff treatment, the importer shall submit “Certificate of Origin” or “Declaration of Origin” to the Customs.

10. The preliminary ruling on origin shall be based on the HS codes that are listed in the pre-ruling application from the applicant.

11. The 15th-20th articles in “China Customs Regulations on Import/Export Commodity Classification” (GACC Decree No. 158) shall be repealed as from 1 February 2018.

12. As from 1 February 2018, China Customs will no longer accept the applications for pre-classification of goods, pre-audit of price, and pre-determination of origin.

13. This Announcement shall be construed by General Administration of Customs of China.

14. This Announcement shall enter into force as from 1 February 2018.

Annexes (omitted)

General Administration of Customs of China (GACC)
January 31, 2018
Source: ETCN