在工业生产中,由于工作部件的性能 要求比较特殊,工作部件往往独立 加工而成,具有可互换性。在这些可互换 工具的进口过程中,由于企业对海关税则 认识不足,申报时往往发生归类错误,影 响了货物的通关速度。 《海关进出口税则及注释》中关于8207 可互换工具有如下规定和解释:1．品目所 称的可互换工具不能单独使用,需要与一 定机器或器械装配后一起使用;2．可互换 工具不仅用于手工工具,也包括各类加工 In industrial production, due to the special performance requirements of working parts, working parts are often processed independently and are interchangeable. In the process of the import of these interchangeable tools, due to lack of understanding of the customs tariffs by enterprises, the classification errors often occur when declaring the goods and the clearance speed of the goods is affected. “Customs Import and Export Tariffs and Notes” on the 8207 interchangeable tools have the following provisions and explanations: 1. Items called interchangeable tools can not be used alone, need to be used with a certain machine or equipment assembly; 2. Interchangeable tools not only for hand tools, but also include all types of processing