上海海关积极采取措施 ,强化审单关员的归类审核分析能力、归类原则运用能力和对商品特性的掌握能力 ,并在实践中总结出六种发现归类差错的方法 ,有效地提高了本关的归类工作水平。１９９９年 ,审单部门共对２．４２万批货物归类补税１．４亿元人民币 ;２０００年上半年对１． Shanghai Customs actively took measures to strengthen the classification examination and analysis capabilities of the single-file customs clearance officers, the ability of using classification principles and the mastery of product characteristics, and in practice six methods for finding classification errors were effectively improved The classification of the relevant level of work. In 1999, a total of 24,200 batches of goods were subject to tax refunding of 140 million yuan by the trial and order department; in the first half of 2000, 1.