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商品归类是海关正确执行国家关税政策、贸易管制措施和准确编制海关进出口统计的基础和保障。由于此项工作技术性强,并涉及化验等诸多环节,需要一定的时间才能得出结论,因此完全依靠在通关环节进行商品归类的做法,已不能适应海关通关作业改革的需要。为有效地提高海关归类的准确性和时效性,加速货物通关,增强政策法规的透明度,总署决定对进出口商品实行约束性预归类制度(简称预归类制度),并制订了《中华人民共和国海关进出口商品预归类暂行办法》,具体如下:
Categorization of goods is the basis and guarantee for the Customs to correctly implement the national tariff policies and trade control measures and accurately compile the customs import and export statistics. Because this work is highly technical and involves many aspects such as laboratory tests, it takes a certain amount of time to draw conclusions. Therefore, completely relying on the classification of commodities in the process of customs clearance can no longer meet the needs of the customs clearance reform. In order to effectively improve the accuracy and timeliness of customs classification, speed up the customs clearance of goods and enhance the transparency of policies and regulations, the department has decided to impose a binding pre-classification system on imported and exported commodities (referred to as pre-categorization system) People’s Republic of China Customs import and export commodities pre-classified Interim Measures ", as follows: