Customs Administrative Ruling. Trade Facilitation Under The System Of Study

A series of customs administrative act such as classifications, confirming the origin of imported goods, customs valuation and trade control meatures react on International Trade. As for International Traders, acquiring correct classifications in advance composes the ground of performing the obligation of "authentically and accurately" declaration, acquiring how their goods would be treated on issues of origin, customs valuation and trade control in advance composes the ground of cost control and profit account. As for customs, folloing the precedent composes the ground for uniform administration. As for the whole process of importion and exportation, minimizing errors in declaration composes the ground of clearance acceleration. The system of customs administration rulings provides legal basis for all the considerations mentioned above.This thesis is divided into four chapters. The first chapter looks back upon the history of trade facilitation and summarizes some basic requirements of trade facilitation in customs regulations, it analyzes consistency in customs administrative rulings and trade facilitation from the perspective of GATT X and explores some basic legal issues of customs administrative rulings. It furthermore points out that the system of administrative rulings vary from countries to organizations and that there is a lack of uniform determination on the nature of administrative rulings. The second chapter analyzes respectively customs administrative rulings under WTO trade facilitation and WCO trade facilitation and summarizes proposals submitted to and discussed on the meetings of Negotiating Group on Trade Facilitation by WTO members in the past decade. This chapter also has a discussion on some legal issues of advance rulings under International legal framework. The third chapter introduces experiences of implementing the system of customs administrative rulings in US, EU and Japan respectively. The fourth chapter summarises related laws, regulations and administrative guidelines in China and discusses practices in related area. It analyzes the barriers to implement customs administrative rulings in China and put forward some suggestions.The purpose of this thesis is to learn from international and foreign experiences, to improve customs administrative rulings in China and to achieve the combination of legislation and practice.