Advance pricing decisions

For the purpose of determining the commodity code, the economic operator may request the decision of the Customs Service, entitled Prior Tariff Decision on the Classification of Goods. Obtaining classification decisions is useful in cases of uncertainty about the correct commodity code or when the economic operator plans a long-term import activity with a certain type of goods. That decision is the legally binding confirmation of the commodity code and, in this respect, provides certainty for the declarant as to the correctness of the classification. These decisions exclude the risk of erroneous classifications and simplify customs control, given that they are binding on both customs and declarant. The tariff decision is valid for three years, ensuring throughout this period a predictability and simplification of the customs clearance process.为确定商品编码（commodity code），经营主体可向海关机构申请出具商品归类关税预裁定（Prior Tariff Decision on the Classification of Goods）。 当对正确商品编码存在疑问，或经营主体计划针对某类货物开展长期进口业务时，获取此类归类裁定将十分有益。 该裁定为商品编码提供具有法律效力的确认，就此可为申报人确认货物归类的正确性提供确定性保障；由于此类裁定对海关及申报人均具有约束力，因此可排除归类错误风险，简化海关监管流程。 该关税裁定有效期为三年，在此期间可确保通关流程的可预见性，并简化通关手续。