Lina Fang

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Lina Fang practices at Henan Kexu Law Firm in Puyang, advising importers, exporters, and foreign-invested manufacturers on customs valuation, duty exposure, and documentation of related-party transactions. Tariff cost is not only a rate lookup—it depends on dutiable value construction, classification, origin, and whether royalties or assists must be added.

China Customs enforces the Customs Law and valuation rules that can include commissions, assists, royalties, and proceeds of resale in dutiable value when legal conditions are met. Related-party prices attract scrutiny when they deviate from arm's-length patterns. Attorney Fang helps clients assemble transfer pricing and commercial evidence that supports declared values without fabricating justifications.

Classification strategy should match engineering reality. Marketing product names do not control HS codes. She works with technical staff to prepare product literature that customs can verify, and she flags SKUs with inconsistent codes across related companies. Preferential tariff claims require origin evidence that survives audit.

When duty recovery notices or audit questionnaires arrive, response windows are short. She prepares chronologies of contracts, invoices, payment trails, and royalty agreements. Administrative reconsideration paths may be available for certain decisions; timing and standing must be checked carefully.

Contract drafting for cross-border sales should align Incoterms with who files declarations and who bears duty risk. Gross-up clauses, price adjustment mechanisms, and audit cooperation obligations reduce later fights between buyer and seller when customs reassesses value. Broker supervision policies assign ownership of declaration archives inside the company rather than leaving everything with an external agent.

Foreign headquarters receive English memos explaining enterprise credit impacts of undervaluation findings and how repeated issues raise inspection rates. Training sessions for finance and logistics teams cover red flags: side payments, free tooling shipped without valuation analysis, and post-import price adjustments not reflected in amended declarations where required.

Under the PRC Civil Code, contractual relationships are governed by rules on formation, validity, performance, assignment, termination, and liability for breach. Article 577 provides that a party that fails to perform, or performs inconsistently with the agreement, shall bear liability through continued performance, remedial measures, or damages. Force majeure and change of circumstances doctrines under Articles 180 and 533 may excuse non-performance or permit renegotiation when objective conditions make performance impossible or obviously unfair. Foreign parties should document notice, mitigation steps, and bilingual evidence trails carefully.

Civil procedure in China follows the Civil Procedure Law. Parties typically attempt negotiation or mediation first. Jurisdiction may lie where the defendant is domiciled or where the contract was performed, subject to exclusive jurisdiction rules for certain real estate and company disputes. Evidence rules emphasize documentary originals, electronic data authenticity, and timely submission. Foreign-related cases may involve judicial assistance channels and translation of evidence into Chinese. Arbitration clauses selecting CIETAC, BAC, or other institutions remain common for cross-border commercial contracts.

Compliance planning for foreign individuals and foreign-invested enterprises should address corporate registration, tax filings, foreign exchange settlement, employment contracts, personal information protection, and industry licensing. When disputes emerge, preserving WeChat chats, email threads, stamped contracts, and payment records often determines outcomes more than oral recollection alone.

Attorney Lina Fang practices primarily in Puyang, Henan Province, and works with Mandarin, English speaking clients. Engagements begin with conflict checks, written scope, and a document request list. Fees and timelines depend on complexity. The objective is practical risk reduction and clear procedural options under current Chinese law. Prospective clients may share key documents for a preliminary assessment of jurisdiction, evidence gaps, and next steps.

Local administrative practice in Puyang can affect filing logistics even when national statutes are uniform. Attorney Lina Fang monitors implementation details relevant to customs valuation and tariffs matters and coordinates with notaries, translators, and technical experts when appraisal is required. File management emphasizes version control for bilingual drafts and hearing calendars. Clients receive periodic status updates with deadlines and decision points requiring business instructions.

Additional counseling on customs valuation and tariffs includes template refresh for client documents, periodic policy monitoring, and coordination with tax, HR, and operations stakeholders so legal requirements embed in daily workflows in Puyang.