In the Name of Legal Certainty? Comparison of Advance Ruling for Tariff Classification Systems in the European Union, China and Taiwan

World Customs Journal Volume 10 Number 2

18 Pages Posted: 30 Aug 2016

See all articles by Shu-Chien Chen

Shu-Chien Chen

Erasmus University Rotterdam (EUR), Erasmus School of Law; University of Amsterdam, Faculty of Law, Students

Date Written: August 29, 2016

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.

Keywords: Binding Tariff Information (BTI), an advance ruling, tariff classification, Customs, Union Customs Code, Taiwan, China, European Union

Suggested Citation

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

Shu-Chien Chen (Contact Author)

Erasmus University Rotterdam (EUR), Erasmus School of Law ( email )

Netherlands

University of Amsterdam, Faculty of Law, Students ( email )

Amsterdam
Netherlands

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