Research On The Legislation Of Customs’ Advance Ruling

Customs advance ruling is an important customs facilitation system to promote free trade among countries,and it is also one of the facilitation measures recognized in multilateral negotiations on international trade in the context of globalization.The system was born in the field of tax administration,after the United States Customs introduced the customs clearance link,the customs clearance link in the tax valuation,origin determination,and commodity categorization of the original link to the goods before customs clearance,greatly reduced the time and cost of goods clearance,the United States to participate in international trade,sharing the global dividend of an important means.In February 2018,the "Interim Measures for the Administration of Customs Advance Rulings of the People’s Republic of China" was officially implemented,marking the formal establishment of the Customs advance ruling System in China.Prior to this,the relevant functions were carried out by the “administrative ruling”and “three advance” systems,but it should be emphasized that the advance ruling system in the Interim Measures for the Administration of Customs advance ruling only integrates and upgrades the “three advance” system and does not regulate the “three advance”.The parallel legislative framework of “Administrative Rulings and advance ruling” obviously does not conform to the legislative norms,which can easily lead to conflict between the two and even negatively affect the implementation of the system.In this paper,the problem of legislative perfection of customs advance ruling will be studied,divided into the following four aspects.Firstly,a conceptual review of customs advance rulings is made.Guided by the characteristics of customs advance ruling,the relevant theoretical basis,and the necessity of legislative perfection,through the trace ability of the origin of the advance ruling,the relevant characteristics and concepts of customs advance ruling are analyzed and sorted,the basic theoretical context of customs advance ruling is further combed,and the intrinsic relationship between it and the theory of “free trade”and “transaction cost” is expounded.And on this basis,through contact with domestic scholars on the nature of customs advance ruling and the status,in order to clarify the need for its legislative perfection.Secondly,focusing on the legislative style and content of my country’s customs advance rulings,analyze the differences between the two and the international legal system and foreign(regional)customs advance rulings,and combine my country’s customs from "administrative rulings" to "three advances" systems.Turning to the status of "advance ruling" legislation,it explains the confusion and conflicts in the legislative style of my country’s customs advance ruling,as well as the inadequacy of the narrow application scope and low transparency of the ruling in terms of the content of the customs advance ruling legislation.Thirdly,around the international legal sources and foreign(regional)domestic legal sources,the relevant provisions on customs advance rulings,through the method of comparative analysis,analyze the commonalities and differences of customs advance rulings at the international legal level and foreign(regional)domestic laws.Combining with the current status of my country’s customs advance ruling legislation and drawing on its corresponding advantages,it provides a reference for my country’s customs advance ruling legislation.Finally,based on my country’s legislative style and framework,in view of the problems and deficiencies in the legislative style and content of my country’s customs advance rulings,it is proposed that customs advance rulings should draw on relevant international treaties and foreign(regional)experience,fully based on my country’s national conditions,and eliminate The parallel legislative system of "advance ruling" and "administrative ruling" will broaden the scope of applications for customs advance rulings in a timely manner,and further improve the disclosure of customs advance rulings to enhance transparency.