People's Republic Of China Administrative Provisions On Customs Import And Export Cargo Commodity Classification

Original Language Title: 中华人民共和国海关进出口货物商品归类管理规定

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(March 2, 2007, the General Administration of customs, the 158th announced as of May 1, 2007) first in order to standardize the classification of import and export goods, guarantee the accuracy of the classification results and consistency, in accordance with the People's Republic of China Customs law (hereinafter referred to as the Customs Act), the People's Republic of China on import and export duties Ordinance (hereinafter referred to as the Customs Ordinance) and other provisions of the relevant laws and administrative regulations, this provision is enacted.
    Second article this provides by said of commodity classified is refers to in commodity name and the coding coordination system Convention commodity classification directory system Xia, to People's Republic of China import and export tariff for based, according to import and export tariff commodity and the heading comments, and People's Republic of China import and export tariff national subheading comments and customs released of on commodity classified of administrative ruled, and commodity classified decided of requirements, determine import and export goods commodity coding of activities. Article import and export cargo to receive consignor or their agents (hereinafter referred to as the consignor or his agent) classification for import and export of goods, and customs for examination to determine the classification of goods.
    These provisions shall apply.
    Fourth article import and export cargo commodity classification must follow an objective, accurate and uniform principles. Fifth classification of import and export goods shall be in accordance with the consignor or his or her agent to declare goods when the actual state. To advance methods of reporting and import and export of goods, classification of goods shall be in accordance with the arrival of the goods to customs supervision where the actual state.
    Otherwise provided by laws, administrative regulations and the General Administration of customs regulations, in accordance with the relevant regulations.
    Sixth consignor or his agent shall be in accordance with laws, administrative regulations and customs requirements faithfully and accurately report their import and export cargo commodity name, specification, and commodity classification of import and export goods, determine the appropriate commodity code. Seventh by the same means of transport and arrive in the same port and belongs to the same consignee using the same Bill of lading of a variety of imported goods, in accordance with the classification rules should be included in the same commodity code, the consignee or their agents on commodities classified in conjunction with the product code should be declared to customs.
    Otherwise provided by laws, administrative regulations and the General Administration of customs regulations, in accordance with the relevant regulations.
    Article eighth consignor or his agent to provide customs information related to trade secret, require the Customs confidentiality, should apply in writing to the Customs beforehand, and specified the need for confidentiality, the Customs shall keep secret for him.
    Consignee or his agent shall not be rejected on grounds of trade secret provided the Department with the relevant information.
    Nineth Customs shall in accordance with the consignor or their agents to declare imports and exports commodity name, specification, product code audit.
    Tenth Article customs in audit transceiver goods people or its agent declared of commodity classified matters Shi, can in accordance with customs method and tariff Ordinance of provides exercise following power, transceiver goods people or its agent should be tie: (a) check out, and copy about single card, and information; (ii) requirements transceiver goods people or its agent provides necessary of samples and the related commodity information; (three) Organization on import and export goods implementation laboratory, and test, and according to customs finds of laboratory, and test results for commodity classified.
    The 11th article Customs may require the consignor or his agent provides the information needed to determine the classification of goods and, if necessary, may require the consignor or his agent supplementary declaration.
    Consignee or their agents to conceal the situation, or delay, refused to provide documents and information, the Customs may be determined in accordance with the declared content of which shall examine the classification of import and export goods.
    12th article customs by audit think transceiver goods people or its agent declared of commodity coding not right of, can according to People's Republic of China Customs import and export goods tax management approach about provides, according to commodity classified of about rules and provides be again determine, and according to People's Republic of China Customs import and export goods customs single modified and revoked management approach, about provides notification transceiver goods people or its agent on Customs single for modified, and delete.
    13th consignor declared commodity codes need to be modified or its agent, shall, in accordance with the People's Republic of China import and export Customs cargo declaration form modification and withdrawal of administrative policy requirements apply to the customs.
    14th the customs classification of the goods before the audit is completed, the consignor or his agent requested the release of the goods shall be in accordance with the relevant provisions of the customs bond guarantee. Country to the turnover boundary goods there are restrictive provisions should provide a license which cannot be provided, as well as other circumstances as stipulated by laws and administrative regulations shall not be guaranteed.
    Customs may handle security release.
    15th in customs registration of import and export goods business unit (hereinafter the applicant), 45 days before the actual export and import of the goods, apply to the Customs office directly under the classification prior to his intention to import and export goods (hereinafter referred to as pre-classification).
    Applicants apply for the classification of the 16th article, should be filled out and submitted to the People's Republic of China Customs commodity pre-classification application form (rich text see annex 1).
    Pre-classification applications should be to the actual customs import and export goods to be made. 17th article directly under the customs by audit think application pre classified of commodity classified matters belongs to People's Republic of China import and export tariff, and import and export tariff commodity and the heading comments, and People's Republic of China import and export tariff national subheading comments and customs released of on commodity classified of administrative ruled, and commodity classified decided has clear provides of, should in accept application of day up 15 a days within business sent People's Republic of China Customs commodity pre classified decided book (following referred to pre classified decided book,
    Format text, see annex 2), and inform the applicant.
    18th the pre-classification of decision made by the applicants in the business of directly under import and export customs districts under the jurisdiction of goods referred to in the pre-classification of decision, should take the initiative to submit to the Customs the pre-classification of decision.
    Actual import and export of goods referred to in the pre-classification of decision, and in accordance with the classification of decision to declare, customs in accordance with the established in the classification decision classification audit before release.
    19th the pre-classification of decision errors, made of the classification decision Customs shall be immediately issued to the People's Republic of China Customs commodity pre-classification decision cancellation notice (hereinafter referred to as notice, format text, see annex 3), notify the applicant to stop use of the classification decision.
    Pre-classification of the decision on the basis of the relevant provisions of the pre-classification of decision related to the changes are no longer applicable, made of the pre-classification decision Customs shall make and issue the notice or announcement, and notify the applicant of the pre-classification decided to suspend the use of the book.
    20th article directly under the customs by audit think application pre classified of commodity classified matters belongs to People's Republic of China import and export tariff, and import and export tariff commodity and the heading comments, and People's Republic of China import and export tariff national subheading comments and customs released of on commodity classified of administrative ruled, and commodity classified decided no clear provides of, should in accept application of day up 7 a days within told applicants according to provides application administrative ruled.
    The 21st Customs pursuant to relevant laws and administrative regulations, classification for import and export of goods generally binding decisions.
    Import and export of goods, shall apply the same commodity classification decision.
    22nd classification decisions by the General Administration of Customs announced.
    23rd make classification decisions are based on the laws, administrative regulations and other rules changes, classification decisions fail simultaneously.
    Failure of the commodity classification decision should be announced by the General Administration of customs.
    Article 24th of customs classification decision errors have been found, shall be revoked. Of withdrawal of classification decisions should be announced by the General Administration of customs.
    Revocation failure of commodity classification decision from the date of revocation.
    25th tax rebate caused due to commodity classification, or makeup, recovery of taxes, and impose a late fee, in accordance with the relevant provisions of laws and administrative rules and regulations, as well as the General Administration of customs regulations.
    26th a violation of this provision constitutes acts of smuggling, in violation of customs regulations or other acts in violation of the Customs Act, by the customs in accordance with the Customs Act and the People's Republic of China Customs administrative penalty be dealt with implementation of the relevant provisions of the Ordinance constitutes a crime, criminal responsibility shall be investigated according to law.
    The 27th article of the provisions interpreted by the General Administration of customs. 28th article of the regulations come into force on May 1, 2007.
    On February 24, 2000, released by the General Administration of customs, the 80th of the People's Republic of China Customs import and export commodity pre-classification interim measures be repealed simultaneously. Annexes: 1. People's Republic of China Customs commodity pre-classification applications table 2. People's Republic of China Customs commodity pre-classification decision 3. People's Republic of China Customs commodity pre-classification annex 1 to the decision a notice of revocation: = People's Republic of China Customs commodity pre-classification applications () turn off the pre-classification applications ┌ ________--------------------- ─────────────────────┐
│申请人:                                                                  │
├─────────────────────────────────────┤
│企业代码:                                                                │
├                                                                ─────────────────────────────────────┤
│通讯地址:                                                                │
├─────────────────────────────────────┤
│联系电话:                                                                │
├─────────────────────────────────────┤
│商品名称(中、英文):                                                    │
├─────────────────────────────────────┤
│其他名称:                                                                          │
├─────────────────────────────────────┤
│商品描述(规格、型号、结构原理、性能指标、功能、用途、成份、加工方法、分析│
│方法等):                                                                │
│                                  │
│                                                                          │
├─────────────────────────────────────┤
│进出口计划(进出口日期、口岸、数量等): │
│                                                                          │
│                                                                          │
├─────────────────────────────────────┤
│随附资料清单                      (About information please attached Hou): │ ├-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┤ │ previously as on same commodity holds customs commodity pre classified decided book of, please indicate decided book number: │ ├-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┬-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┤ │ applicants (chapter)                                  │海关(章):                          │
│                                  │                                      │
│                                  │                                      │
│ │签收人:                              │
│                 年  月  日       │                                      │
│                                  │接受日期:    年  月  日              │
└─────────────────

    ┴---------------------┘ =Tbl/> Note: 1, fill out this application form should be read before the People's Republic of China regulations on the import and export cargo commodity classification management; 2, two copies of the application form, applicant and customs with a copy; 3, the application form with the applicant and Customs seal is valid.                                                                附件2:
=
                     中华人民共和国海关商品预归类决定书
                                                      ()关预归类书______号
┌────────────────────────────────────┐
│申请人:                                                              │
├────────────────────────────────────┤
│企业代码:                                                              │
├────────────────────────────────────┤
│通讯地址:                                                  │
├────────────────────────────────────┤
│联系电话:                                                              │
├────────────────────────────────────┤
│商品名称(中、英文):  │
├────────────────────────────────────┤
│其他名称:                                                              │
├────────────────────────────────────┤
│申请表编号:()关预归类申请___号  受理日期:    年 月  日             │
├────────────────────────────────────┤
│此前就相同商品持有海关商品预归类决定书的,请注明决定书编号:            │
│                                                                        │
├──────────────────────────────                                                                        ──────┤
│商品描述:                                                              │
│                                                                        │
│ │
│                                                                        │
│                                                                        │
├─────────────────┬──────────────────┤
│                                   商品归类编码:                    │海关(章):                        │
│                                  │                                    │
│                                  │                                    │

    Date of │ │ └-------------------┴----------------------┘ =tbl/> Note: two copies of book 1, this decision, and customs with a copy of the applicant; 2, the written decision of the Customs seal affixed is valid.

    3, the decision shall not be altered. Annex 3: = People's Republic of China Customs commodity pre-classification decision notice of revocation of single __________ (company): under the People's Republic of China Customs import and export cargo commodity classification provisions of the regulations, the Department is now to inform you (the company), because ______________ adjustment reason, ____________ commodity pre-classification written decision revoked.

                                                        Your company (companies) should stop using the classification decision to declare in advance and in accordance with the People's Republic of China Customs import and export cargo commodity classification provisions of the regulations apply to relevant customs pre-classification separately.
                                                            海关(章)

                                                  ______年____月____日
=tbl/>

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