在海关总署、中国报关协会相继取消报关员考试和报关水平测试的背景下,如何提高学生对学习海关商品归类课程的积极性,培养出适合报关行业需求的从业人员,是海关商品归类课程教学的重点和难点。基于此,主要探讨如何基于微课设计翻转课堂教学,应用于海关商品归类的课堂教学,以期提高课堂教学效果。 Under the background that the General Administration of Customs and China Customs Association successively cancel the examination of customs declaration and the declaration level test, how to improve the enthusiasm of students in studying customs classification of commodities and cultivate the practitioners suitable for the needs of customs declaration industry? Teaching focus and difficulty. Based on this, we mainly discuss how to change classroom teaching based on micro-class design, and apply it to the classroom teaching of customs commodity classification so as to improve the effectiveness of classroom teaching.