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在办理进出口货物通关业务中,通常 都要依照《中华人民共和国进出口税则》 的规定填制商品的编码,简称税号,这一 过程称作商品归类。 当前,中国海关实行的是一种约束性 预归类制度。之所以称之为约束性预归 类,是因为确定预归类税号是对海关和当 事人具有双向约束力的归类行为,受法律 保护。它的好处在于可以有效地提高海关 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,方便合法进出。 我国海关规定:预归类是指一般贸易 的货物在实际进出口前,申请人以海关规定 的书面形式向海关提出申请并提供商品归类 所需的资料,必要时提供样品,海关依法作 出具有法律效力的商品归类决定的行为。
In handling import and export goods clearance business, usually according to the “People’s Republic of China Import and Export Tariff” requirements fill in the code of goods, referred to as the tax ID, the process is called commodity classification. At present, China’s customs enforcement is a binding pre-classification system. The reason why it is called precontracted classification is because the pre-categorized tax code numbers are classified as bilaterally bound by the customs and the parties and are protected by law. The advantage of this method is that it can effectively improve the accuracy and timeliness of customs classification, accelerate the clearance of goods, enhance the transparency of policies and regulations, and facilitate the lawful entry and exit. China’s customs regulations: pre-classified refers to the general trade of goods before the actual import and export, the applicant to the customs provisions of the form of application to the Customs and provide the necessary information to classify the goods, if necessary, to provide samples, the Customs made with the law The legal effect of the classification of goods classified behavior.