2018 (No. 01 Issue)

In detail

China's General Administration of Customs annouced a new decree on 26 December 2017, Order No. 236 (hereinafter as Order 236), introducing the practice of the advance ruling on customs matters and its framework.

• Eligible application

Only the foreign trade operators registered at the Customs, which handle the actual import and export activities, are allowed to apply for an advance ruling. Fowarders / brokers are not elligible.

• Applicable matters

The following matters are applicable for advance rulings:

• Classification of goods;
• Place of origin for imports / exports;
• Factors in import pricing, including;
  
  
  • Royalties;
  • Commission;
  • Freight;
  • Insurance;