根据《中华人民共和国海关法》的有关规定,现将因海关对进出口货物的收发货人或其代理人所申报的商品归类进行事后审核,发现原归类错误引起关税及海关依据有关法规征收的其他进口环节税(下称海关代征税)的退税、补税问题公告如下:一、凡在《中华人民共和国海关进出口税则》(以下简称《税则》)中有具体列名的商品,在税则的类注释、章注释、子目注释、税目结构和《海关进出口税则一统计目录商品及品目注释》(以下简称“税则注释”或“统计目录注释”)中已明确归类的商品,及海关总署或海关商品归类分中心已制发文件(包括归类决定)并对外公开或向进出口货物的收发货人或其代理人明确归类的商品,如因进出口货物的收发货人或其代理人申报的归类错误造成少征或 According to the relevant provisions of the “Customs Law of the People’s Republic of China”, due to the customs’ review of the goods declared by the consignor or consignor of import and export goods or their agents, it is now discovered that the original classification error caused the customs and customs The tax refund and taxation issues for other import link taxes levied by regulations (hereinafter referred to as customs taxation duties) are announced as follows: 1. All those listed under the “Customs Import and Export Tariff of the People’s Republic of China” (hereinafter referred to as the “Tax Code”) are specifically listed. Goods, in class notes, chapter notes, subheading comments, tax heading structure, and Customs Import and Export Tariffs - Statistical Catalogue Commodity and Catalogue Notes (hereinafter referred to as “tax note” or “statistical directory note”) Products that have been clearly categorized, and products that have been issued by the General Administration of Customs or by the Customs Classification Center for Subsidiary Goods (including classification decisions) and that are publicly disclosed or clearly categorized to the consignee or consignee of import and export goods or their agents. , such as due to misclassification of the declaration of the import and export consignee or consignee of the import and export goods or their agents