In the name of legal certainty? Comparison of advance ruling for tariff classification in the European Union, China and Taiwan
Abstract
In many jurisdictions, international traders can apply to customs authorities for an advance ruling for tariff classification before they import or export their goods. The advance ruling system for tariff classification is expected to grant more legal certainty to international traders because they can communicate with customs authorities and receive a legally binding tariff classification decision in advance. Such a system is important in the facilitation of international trade. In this paper, the advance ruling systems for tariff classification in the European Union (EU), China and Taiwan will be compared. It is shown that the advance ruling systems for tariff classification in these three jurisdictions all emphasise the efficiency of customs administration more than the legitimate expectation and procedural rights of the applicants. This imbalance might result from the complicated nature of tariff classification; however, it can also make the advance ruling system less attractive for international traders to use.
Chen, Shu-Chien, In the Name of Legal Certainty? Comparison of Advance Ruling for Tariff Classification Systems in the European Union, China and Taiwan (August 29, 2016). World Customs Journal Volume 10 Number 2 . Available at SSRN: https://ssrn.com/abstract=2831508 or http://dx.doi.org/10.2139/ssrn.2831508
https://uvalaw.pubble.online/magazine/actl-annual-report-2016/phd-researchers/
《税法解释与判例评注》第八卷. It can also be downloaded from 中国知网(CNKI).- Update in 2018:
a relevant article in Korean:
關稅學會誌 第19卷 第1號 2018.2, 25-46 (총22페이지)
용도에 기초한 품목분류와 용도세율 적용에 관한 연구
The Tariff Classification and the Tax Rate Based upon Use
PC Brigstock, Problems of interpretation and application in tariff classification; some consequential customs compliance risks and mitigation
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