Legal Procedure
A formal challenge filed with the General Administration of Customs in China disputes the classification or valuation of imported flax or exported linen goods. If an administrative customs protest is lodged, it pauses the final assessment of duties until a review occurs. This mechanism allows a mill to contest a tariff heading that improperly categorizes raw scutched flax as a processed semi-finished product.
Filing Requirement
The request for review follows the payment of the disputed amount or the provision of a security deposit to the relevant regional authority. Documentation submitted during an administrative customs protest often includes mill certificates, laboratory test results and original purchase contracts. Verification of fibre origin and processing status constitutes the primary evidence in these cases.
The applicant must provide a clear statement of the legal basis for the objection. Evidence is often gathered from independent third-party inspection bodies to verify the specific grade of the linen batch in question.
Resolution Period
Customs officials must issue a decision within a set timeframe after the formal receipt of the objection. If the claim is upheld, the mill receives a refund of the excess duty. Failure to resolve the matter at this level leads to litigation.