中华人民共和国海关进出口货物商品归类管理规定（Provisions on the administration of commodity classification of import and export commodities by the customs of the Peoples Republic of China）.doc

中华人民共和国海关进出口货物商品归类管理规定（Provisions on the administration of commodity classification of import and export commodities by the customs of the Peoples Republic of China） Provisions on the administration of commodity classification of import and export commodities by the customs of the Peoples Republic of China (promulgated by order No. 158th of the General Administration of Customs in March 2, 2007 and effective as of May 1, 2007) Article 1 in order to regulate the classification of import and export goods, to ensure the accuracy and consistency of commodity classification results, according to the Customs Law of Peoples Republic of China (hereinafter referred to as the Customs Law), Peoples Republic of China import and export tariff regulations (hereinafter referred to as the tariff regulations) and other relevant laws and administrative regulations, the provisions are formulated. Second the term commodity classification refers to the harmonized commodity description and encoding system Convention goods classification system, with Peoples Republic of China import and export tariff as the basis, in accordance with the import and export tariff and commodity items, notes on the Peoples Republic of China national import and export tariff subheading notes and issued by the General Administration of Customs on the classification of the administrative ruling, the classification of goods for import and export goods, to determine the encoding activity. Third import and export goods, consignor or agent (hereinafter referred to as the consignee or consignor or their agent) to import and export goods classification of goods, as well as customs inspection according to law, determine commodity classification. Applicable to these provisions. The classification of goods of fourth import and export goods shall follow the objective, accurate and unified principle. For the classification of goods of fifth import and export goods, the actual condition of the goods shall be determined in a