Study On Advance Rulings Of China Customs From The Perspective Of TFA

Trade Facilitation Agreement is the first multilateral trade agreement to be adopted since the founding of the WTO and plays a positive role in facilitating the flow of goods across borders,providing business certainty and reducing trade costs.TFA has been formally incorporated into the advance rulings system,making it an important international customs clearance system in the changeable trade system.As a member of WTO,China has also stipulated the advance rulings system after completing the domestic approval of TFA,which has realized the integration with the international customs system.However,there are some deficiencies in the advance rulings system and its operation.From the perspective of TFA,the author studies how to combine the advanced provisions of TFA with the practice in China and improve the advance rulings system in China.Firstly,through the analysis of the advance rulings system in TFA,the background,specific rules,requirements and significance of the system are understood.In this part,the advance rulings system in TFA is mainly analyzed to clarify the research perspective of the advance rulings system of China customs.Secondly,through the understanding of the advance rulings system of China customs and its implementation status,this paper analyzes the current problems of the advance rulings system of China customs and reasonably discusses the necessity of its improvement.Thirdly,the paper studies the characteristics of the foreign advance rulings system,and draws the enlightenment of advance rulings system of China customs.Finally,in view of the existing problems on how to improve the advance rulings system of China customs of my own views.The innovation of this paper is the fourth part.This part aims at the problems in the application stage,disclosure obligation and penalty clauses of the advance rulings system of China customs in order to put forward the solution and improve the proposal.