报关《协调制度》归类总规则六条（Customs declaration, coordination system classification of the general rules of six）.doc

报关《协调制度》归类总规则六条（Customs declaration, coordination system classification of the general rules of six） General rules for the classification of coordination system (six articles) Rule 1 Three meanings: 1, point out the headings of class, chapter and sub chapter, just for the convenience of searching 2. Legally binding categories shall be determined in accordance with the provisions of the project and the relevant notes or sections. 3, items such as class or notes without notes are determined by the following rules (when the commodity is classified, the items of the tax items, and the relevant notes and notes are the most important. If you press the headings, and the relevant chapter notes, note also unable to determine the classification, can according to rules two or three, four or five, six classified). The basis for solving the legal effect of commodity classification is: (examination questions over the years); Item provisions - - Chapter subheading notes - note - General rules for the classification Rule two (original): (a) the goods listed items, the goods shall be deemed to include incomplete goods or manufactured goods, as long as the basic characteristics of the import or export of the goods is not complete or not manufactured goods with complete products or manufactured goods; it shall be deemed to include the goods complete products or import or export of manufactured goods in time not assembled or disassembled. (two) materials or substances listed in the heading shall be deemed to include substances or substances that are mixed or formed with other materials or substances. The goods of a certain material or substance listed in the heading shall be deemed to comprise all or part of the goods or materials made of that material. Goods consisting of more than one material or substance shall be classified according to rule three. Interpretation rules two (1) Rule two (1) provides that the provisions of the tax items are not limited to the taxable items themselves