一、关于进出口商品协调制度归类的现行规定进出口商品的协调制度（ＨＳ）归类是海关各项业务的基础，是海关执法的依据。科学、准确的商品归类是海关有效执行国家的关税政策和贸易管制措施、合理估价和准确编制进出口统计的前提和保障，是维护海关执法严肃性和公正性的基... I. The Current Provisions on the Classification of Import and Export Commodity Coordination Systems The HS Classification is the basis for various customs operations and is the basis for customs enforcement. Scientific and accurate classification of goods is the prerequisite and guarantee for the Customs to effectively implement the state’s tariff policies and trade control measures, reasonably evaluate and accurately compile import and export statistics, and is the basis for safeguarding the seriousness and fairness of customs enforcement ...