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Customs pre-ruling procedures
Apr 17, 2024|
View:30Customs 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.
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.
1. Application conditions
(1) The applicant for pre-determination shall be a foreign trade operator related to the actual import and export activities and registered with the customs.
(2) The applicant shall submit an application for pre-ruling to the customs directly under the place of registration three 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) An Application for Pre-ruling by the Customs of the People's Republic of China shall contain only one class of customs affairs.
2. Application materials
When applying for pre-ruling, the applicant shall submit the Application Form for Pre-ruling of the Customs of the People's Republic of China (hereinafter referred to as the Application Form for Pre-Ruling), 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 also submit the Chinese translation that meets the requirements of the Customs (the application materials are all electronic originals, with one copy for each).
3. Submission channel
(1) the applicant through online login "Internet + customs" integration management platform for online (http://online.customs.gov.cn), select "taxes and fees for business -- preliminary ruling" column related modules, submit the application for adjudication.
(2) the applicant by the China international trade (http://www.singlewindow.cn/), a single window into business application (standard), choose the "goods to declare" column of "customs affairs contact list" in the related module, submit the application for adjudication.
4. Handling procedures
The basic process of pre-ruling is application - acceptance (rejection) - decision - preparation and issuance of pre-ruling decision. In addition, according to the enterprise's own situation and customs audit, it may also include correction, supplement, withdrawal, termination and other states.
(1) Application for classification pre-ruling: Select "Application for Classification pre-ruling" in the module of "Commodity Classification".
(2) Application for price pre-ruling: Select "Price Pre-ruling Application" in the "Price Pre-ruling" module.
5. Result query
After selecting "Data Query" in the corresponding module, you need to input "document type", "latest operation date" and "document status" to conduct query operation (the above three query conditions are required). Select "Pre-ruling Application" in "Document Type" and input the query condition. Click the query key. The system will query the qualified data and display it in the query result list.
