WTO Trade Facilitation Agreement indicates the antagonistic relations and mutual promotion between trade facilitation and customs supervision. Settling disputes in advance for the sake of improving customs procedures and customs clearance efficiency, including tariff classification, determining origin of the goods, determining duty- paid value, the appeal of tariff reduction, tariff quota and other items, is one of the remarkable achievements that TFA has made. It is the important obligation of TFA that China should honor. To improve the capacity of law enforcement of customs and the level of trade facilitation, China should revise Customs Law and Interim Measures of the People’s Republic of China for the Administration of the Administrative Rulings of Customs in time, confirm the definition and range of application of advance rulings, allow litigation of administration, and simplify the procedures and pursuit coherence of advance rulings and the other three“advance rulings”.