Yun Chen is a dedicated customs law and international trade specialist with 12 years of focused practice in customs valuation, tariff classification, and trade compliance. Based in Jiamusi, a major port city on the Songhua River in eastern Heilongjiang, Mr. Chen advises importers, exporters, and customs brokers on navigating China's complex customs regulatory framework.

Mr. Chen's practice at Heilongjiang Tianhe Law Firm centers on customs valuation disputes, one of the most technically challenging areas of Chinese trade law. He assists clients in determining the correct customs value of imported goods under the WTO Valuation Agreement as implemented in Chinese law, and represents them in challenges to customs authorities' valuation adjustments.

• ⚖️ Customs valuation methodology and dispute resolution
• 🛡️ Tariff classification and binding tariff information
• 📜 Import duty relief and duty drawback programs
• 💼 Processing trade and bonded operations
• 🌐 Post-clearance audit defense

Technical Expertise

Customs valuation in China follows the transaction value method as the primary basis, with five alternative methods applied sequentially when the primary method cannot be used. Mr. Chen has deep knowledge of the conditions under which customs authorities may reject the declared transaction value, including related-party transactions, royalties, and assist payments. He has successfully defended numerous clients against valuation adjustments that would have resulted in significantly higher duty liabilities.

Under Article 55 of the PRC Customs Law and the Regulations on Import and Export Tariffs, the customs value of imported goods shall be determined by the transaction value method, being the price actually paid or payable for the goods when sold for export to China. Where the transaction value cannot be determined, alternative methods apply in strict hierarchical order.

Mr. Chen represented a US agricultural equipment manufacturer in a complex valuation dispute involving related-party transaction pricing. Customs had rejected the declared value and proposed a computed value that would have increased duties by RMB 5.8 million. Mr. Chen demonstrated that the related-party relationship did not influence the price by applying the WTO related-party transaction test, and successfully had the original declaration accepted.

He also assisted a German chemical company in obtaining a binding tariff classification ruling for a newly developed industrial compound, ensuring certainty of duty rates before the company committed to large-scale imports. The ruling classified the product under a tariff heading with a 5 percent duty rate rather than the 12 percent rate that would have applied under the competing classification.

Trade Compliance Programs

Mr. Chen helps multinational companies establish comprehensive trade compliance programs that address customs valuation, tariff classification, record-keeping, and internal audit requirements. He conducts on-site training for client staff and develops customized compliance manuals tailored to each client's product portfolio and supply chain structure. He also represents clients in post-clearance audits conducted by China Customs, helping them respond to information requests and defend their declarations.

His experience includes advising on the customs implications of transfer pricing adjustments, an area of increasing scrutiny where customs and tax authorities may take inconsistent positions on the appropriate value of related-party transactions. He works closely with tax advisors to develop coordinated strategies that address both customs valuation and corporate income tax requirements.

Mr. Chen holds an LL.B. from Jilin University and a Master of Laws in International Trade Law from the University of International Business and Economics. He is a licensed Customs Declaration Specialist and a member of the China Customs Brokers Association.

Mr. Chen's practice has grown substantially as China Customs has intensified its enforcement efforts under the national reform of customs inspection and quarantine integration. He regularly advises on the customs implications of e-commerce imports, a rapidly growing channel that presents unique classification and valuation challenges. He helps online retailers and cross-border e-commerce platforms structure their China market entry to comply with the customs and tax requirements applicable to cross-border e-commerce retail imports.

In addition to his customs valuation practice, Mr. Chen advises on import and export controls for dual-use items, helping clients determine whether their products, technology, or software are subject to export licensing requirements under China's Export Control Law. He has developed specialized expertise in the classification of chemical products, industrial machinery, electronic components, and agricultural commodities, working closely with technical experts to ensure accurate tariff classification.

Mr. Chen conducts comprehensive trade compliance audits for multinational corporations, assessing their customs valuation practices, tariff classification accuracy, record-keeping compliance, and internal control procedures. His audit methodology has been adopted by several Fortune 500 companies for their China operations. He holds an LL.B. from Jilin University and is a licensed Customs Declaration Specialist. He also represents clients in customs administrative reconsideration proceedings and administrative litigation before the People's Courts, having successfully reversed numerous customs penalty decisions and valuation adjustments on behalf of importers throughout Northeast China.

Mr. Chen also advises on the customs implications of temporary importation, including goods brought into China for exhibitions, testing, or repair purposes. These transactions require careful planning to ensure that the temporary import bond is properly calculated and that the goods are re-exported within the prescribed time limits to avoid duty assessment. He has developed streamlined procedures for clients who regularly bring goods into China for temporary purposes, significantly reducing the administrative burden and financial exposure associated with temporary import transactions. His practical, solution-oriented approach to customs compliance has earned him a loyal client base among multinational companies operating in Heilongjiang's industrial and resource extraction sectors.