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Customs pre-determination can be extended for 3 years

Apr 10, 2024|View:14

Recently, in order to further enhance the predictability of enterprises' import and export trade activities and promote the optimization of the business environment, the General Administration of Customs issued a notice on the implementation of the extension of customs pre-rulings on commodity classification, price and origin in accordance with the relevant provisions of the Interim Measures for the Administration of Pre-Rulings of the Customs of the People's Republic of China.

Matters involved: Customs commodity classification, price, extension of validity period of pre-determination of origin.

Application matters: The applicant of the original pre-ruling shall, within 30 to 90 days after the expiration of the validity period of the pre-ruling, submit an application to the customs who made the original pre-ruling decision.

Audit items: The customs shall issue the acceptance result within 30 days from the date of receiving the extension application. Complete the examination and issue a new pre-ruling decision, valid for 3 years. As of the effective date of the newly issued written Pre-ruling Decision, the original written pre-ruling decision shall automatically become invalid.

What is Customs pre-determination?

Customs pre-ruling refers to the act in which the consigessor or consignor of import or export goods submits an application and relevant materials to the customs in the form prescribed by the customs before the actual import or export of goods, and the customs makes pre-ruling decisions on price, classification and origin according to relevant regulations, and issues a written pre-ruling Decision.

It has the following functions:

1. It helps enterprises to accurately understand the classification factors in advance and effectively estimate transaction costs;

2. Reduce the risk of non-compliance declaration;

3. Simplify the customs clearance process and improve the efficiency of customs clearance.

What are the conditions for applying for classification pre-determination?

1. Applicant:

The applicant for the pre-ruling shall be a foreign trade operator related to the actual import and export activities and put on record with the customs.

2. Application time:

The applicant shall submit an application for pre-ruling to the customs directly under the place of registration 3 months before the goods are to be imported or exported.

If the application time is less than 3 months from the actual import and export time due to force majeure or policy adjustment, or the registration time of the applying enterprise in the customs is less than 3 months, the application for pre-ruling may be submitted within 3 months of the planned import and export of the goods.

3. What customs affairs are involved?

Applicants may apply for pre-determination in respect of the following Customs matters:

(1) Commodity classification of import and export goods;

(2) the country of origin or qualification of origin of the import and export goods;

(3) Relevant elements and valuation methods of customs value of imported goods;

(4) Other customs affairs as stipulated by the General Administration of Customs.

4. Application Materials:

When applying for pre-ruling, the applicant shall submit the Application for Pre-ruling of the Customs of the People's Republic of China, import and export order (contract) or letter of intent for import and export, confidentiality statement, import and export commodity introduction materials, and the foreign language materials shall be submitted at the same time the Chinese version that meets the requirements of the Customs.