第十五条　在海关注册登记的进出口货物经营单位（以下简称申请人），可以在货物实际进出口的45日前，向直属海关申请就其拟进出口的货物预先进行商品归类（以下简称预归类）。 

第十六条　申请人申请预归类的，应当填写并且提交《中华人民共和国海关商品预归类申请表》（格式文本见附件1）。 

预归类申请应当向拟实际进出口货物所在地的直属海关提出。 

Article 15  An entity engaging in the trade of import or export goods that is registered with Customs (hereinafter referred to as the applicant) may, 45 days before the actual importation or exportation of the goods, file an application with the competent regional Customs for advance commodity classification of the goods to be imported or exported (hereinafter referred to as advance classification). 

Article 16  Where an applicant applies for advance classification, it shall fill out and submit an Application Form for Advance Commodity Classification of the Customs of the People’s Republic of China (see Annex 1 for its format). 

The application for advance classification shall be filed with the regional Customs at the place where the goods are to be imported or exported. 

第十七条　直属海关经审核认为申请预归类的商品归类事项属于《中华人民共和国进出口税则》、《进出口税则商品及品目注释》、《中华人民共和国进出口税则本国子目注释》以及海关总署发布的关于商品归类的行政裁定、商品归类决定有明确规定的，应当在接受申请之日起15个工作日内制发《中华人民共和国海关商品预归类决定书》（以下简称《预归类决定书》，格式文本见附件2），并且告知申请人。 

第十八条　申请人在制发《预归类决定书》的直属海关所辖关区进出口《预归类决定书》所述商品时，应当主动向海关提交《预归类决定书》。 

申请人实际进出口《预归类决定书》所述商品，并且按照《预归类决定书》申报的，海关按照《预归类决定书》所确定的归类意见审核放行。 

Article 17  Where, upon examination, the regional Customs believes that the items of commodity classification contained in the application for advance classification have been explicitly covered in the Customs Import and Export Tariff of the People’s Republic of China, the Explanatory Notes to Commodities and Their Headings in the Customs Import and Export Tariff, the Explanatory Notes to the National Subheadings of the Customs Import and Export Tariff of the People’s Republic of China, or the administrative rulings and decisions on commodity classification issued by the General Administration of Customs, it shall, within 15 working days as from the date of acceptance of the application, issue a Decision of Advance Commodity Classification of the Customs of the People’s Republic of China (hereinafter referred to as the Decision of Advance Classification; see Annex 2 for its format), and inform the applicant. 

Article 18  When an applicant imports or exports goods covered in a Decision of Advance Classification in the Customs region within the jurisdiction of the regional Customs that has issued the Decision of Advance Classification, it shall present to Customs the Decision of Advance Classification on its own initiative. 

Where an applicant has actually imported or exported goods listed in a Decision of Advance Classification, and has made a declaration in accordance with the Decision of Advance Classification, Customs shall release the goods after conducting verification in light of the classification opinions contained in the Decision of Advance Classification. 

第十九条　《预归类决定书》内容存在错误的，作出《预归类决定书》的直属海关应当立即制发《中华人民共和国海关商品预归类决定书撤销通知单》（以下简称《通知单》，格式文本见附件3），通知申请人停止使用该《预归类决定书》。 

作出《预归类决定书》所依据的有关规定发生变化导致有关的《预归类决定书》不再适用的，作出《预归类决定书》的直属海关应当制发《通知单》，或者发布公告，通知申请人停止使用有关的《预归类决定书》。 

Article 19  Where there is any mistake in the contents of a Decision of Advance Classification, the regional Customs that has issued the Decision of Advance Classification shall immediately issue a Notice on Revocation of Advance Commodity Classification Decision of the Customs of the People’s Republic of China (hereinafter referred to as the Notice; see Annex 3 for its format), and notify the applicant to stop using the Decision of Advance Classification. 

Where any change occurs to the rules according to which a Decision of Advance Classification is made, and the Decision of Advance Classification is no longer applicable as a result, the regional Customs that has issued the Decision of Advance Classification shall issue a Notice, or make an announcement, to notify the applicant to stop using the Decision of Advance Classification.