Fact Sheet

Chinese customs – advance ruling system

An advance ruling is defined as a written decision provided by the authorities to traders (upon request) prior to the transaction, which sets forth a transparent and formal process for treatment of goods with regards to the goods’ tariff classification and rules of origin. The ruling obtained is legally binding on the customs authority as well as, in some countries, on the trader over a fixed time period. Advance rulings enhance predictability and transparency of cross-border trade transactions. Find more information in our factsheet below.

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The advance ruling system was introduced by China's General Administration of Customs (GACC) through Order No. 236 in December 2017. With the publication of Bulletin No. 14 in January 2018, the GACC further clarified various aspects of the Order and provided guidance on the implementation of the new customs advance ruling system, which took effect on February 1, 2018. In March 2023, the GACC published Order No. 262, with only a slight change in the wording of Order No. 236.

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Chinese customs – advance ruling system (06/2023)

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