For some declarations that require professional certification, such as import prices and commodity classification, applying for professional certification by the customs before import is an effective way to control customs risks and improve customs clearance efficiency. According to the “Interim Measures for the Administration of Customs Advance Ruling of the People’s Republic of China”, it mainly involves the following customs affairs:
① Commodity classification of imported and exported goods;
② Origin or origin qualification of imported and exported goods;
③ Relevant factors and valuation methods of the dutiable price of imported goods;
④ Other customs affairs stipulated by the General Administration of Customs.
The “dutiable price-related factors” referred to in the preceding paragraph include royalties, commissions, freight and insurance premiums, special relationships, and other factors related to the determination of the dutiable price.
The business unit shall submit a written application for ruling to the General Administration of Customs or the directly affiliated customs three months before the goods are to be imported or exported. In addition to formal rulings, in order to facilitate customs clearance and reduce compliance risks, you can communicate and pre-determine with the customs on some matters that require technical judgment, such as:
① Transfer pricing model and policy for related transactions;
② Whether royalties are taxable;
③ The model of separate accounting and management of domestic materials and bonded materials in processing trade;
④ The adoption and switching of electronic account books, and the handling of original manuals;
⑤ Some special customs clearance modes, such as leasing import and export, temporary import and export, and import and export of repair items.