- In the name of legal certainty? Comparison of advance ruling for tariff classification in the European Union, China and Taiwan
- World Customs Journal
- Volume | Issue number
- 10 | 2
- Pages (from-to)
- Document type
- Faculty of Law (FdR)
- Amsterdam Center for Tax Law (ACTL)
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.
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