In The Name of Legal Certainty? Comparison of Customs' Advance Ruling for Tariff Classification Systems in European Union, China, and Taiwan

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Abstract

In many jurisdictions, international traders can apply to customs authorities for an
advance ruling for tariff classification before they import or export their goods. The advance ruling system for tariff classification is expected to grant more legal certainty to international traders because they can communicate with customs authorities and receive a legally binding tariff classification decision in advance. Such a system is important in the facilitation of international trade. In this paper, the advance ruling systems for tariff classification in the European Union (EU), China and Taiwan will be compared. It is shown that the advance ruling systems for tariff classification in these three jurisdictions all emphasise the efficiency of customs administration more than the legitimate expectation and procedural rights of the applicants. This imbalance might result from the complicated nature of tariff classification; however, it can also make the advance ruling system less attractive for international traders to use.
Original languageEnglish
Number of pages18
JournalWorld Customs Journal
Volume10
Issue number2
Publication statusPublished - Sep 2016
Externally publishedYes

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