Research On The Degree Of Advance Ruling Of The Trade Facilitation Agreement

WTO Trade Facilitation Agreement,which aims to enhance the trade facilitation and transparency indicates the antagonistic relations and mutual promotion between trade facilitation and customs supervision.Advance Ruling is one of the important specific measures for trade facilitation.Absorbing and learning from the practices and experience of the WTO members and other international organizations in advance ruling,the TFA puts forward the definition of advance ruling:“It is a written decision provided by a member to the applicant prior to the importation of a good covered by the application.”And the essence of advance ruling is a specific administrative act of customs before.What's more,the TFA which systematically regulates the procedure and qualification of application,legal binding and relief,commercial information protection and other regulations provides international standards for the development and improvement of advance ruling of members.It is one of the remarkable achievements that TFA has made and it is also the important obligation of TFA that China should honor.At present,the main problems are that there is no object specific law matching the rules of TFA and many of the rules overlap,intersect or contradict with existing laws.To improve the capacity of law enforcement of customs and the level of trade facilitation,China should revise Interim Measures of the People's Republic of China for the Administration of the Administrative Rulings of Customs in time and pursuit coherence of advance rulings and the other three advance rulings.