Social Advance Rulings on Classification in China: An Optimal Allocation Model of Holistic Governance

Abstract

With the rapid development of international trade, and the diversified change of social needs, Chinese Customs is gradually adjusting its administration by developing Customs- Business partnerships (CBP) to better adapt to the market economy and provide more efficient public services, creating the Collaborative Governance Model (CGM) through market and social resources. As one of the CBP projects receiving much attention from customs administrations and businesses, the social advance rulings system for classification has completed its pilot phase and is continuing to develop, but still faces challenges in optimally utilising and allocating administrative resources. Based on the theoretical perspective of holistic governance, this research identifies and summarises the main types of advance rulings on classification intermediary service models and business characteristics in the context of China. Finally, an optimal allocation model for social advance rulings on classification is proposed.