海关行政裁定管理暂行办法 Interim Measures on the Administration of the Administrative Rulings of Customs

　　The administrative rulings that have been canceled by the GAC shall not be retroactive as to the import and export activities that have already occurred.

　　Article 20 If any party to the import and export activities protests the specific administrative act made by the customs office, and raises objection to the administrative ruling on which that specific administrative act is based, it may file an application for examination of the administrative ruling at the same time it applies for reconsideration of the specific administrative act. The customs office of reconsideration shall, after accepting that application for reconsideration, transfer the application for examination of the administrative ruling to the GAC, which shall make the examination and decision.

　　Article 21 The applicant for administrative ruling shall be responsible for the authenticity and completeness of the applied matter and the materials provided. Whoever conceals the real situations from or provide false materials to the customs office shall bear the corresponding legal liabilities.

　　Article 22 The GAC shall be responsible for the interpretation of these Measures.

　　Article 23 These Measures shall enter into force on January 1, 2002.

　　Attachment: Application Form for Customs Administration Ruling of the People's Republic of China (format 1,2,3)(omitted

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