The Research On Application Of Customs Administrative Ruling:Under The Perspective Of Trade Facilitation Agreement

The rapid development of international trade proposes the request on trade facilitation.Closely related to it,customs administrative ruling has drawn more and more attention from WTO.Since February 2017,Trade Facilitation Agreement(TFA),which defines application and disclosure of the ruling clearly,has entered into force.The People’s Republic of China designates all the provisions related to customs administrative rulings in Section I as Category A commitments.Since the accession to WTO,China has established customs administrative ruling system through law,regulation and rule.However,issues such as application and disclosure still remain.With WTO’s Trade Facilitation Agreement entering into force,it is necessary for China to improve customs administrative ruling system from both legislative and administrative perspective.The improvement,not only carries out obligations of WTO members,but also conforms to the trend of international trade facilitation.