贱金属是一类较为广泛的材料商品,进出口贸易量很大,按照现行《中华人民共和国进出口税则》(以下简称《税则》)规定, 贱金属的范围是指第十五类中所包括的商品, 主要分布于税则的第72章至第83章。贱金属合金作为贱金属材料的衍生产品,种类复杂, 在税则归类中会因成分构成的不同而存在很大的差异,报关中需要把握好有关的归类原则。下面就对一些常见的主要贱金属合金归类问题作一介绍。 Beryllium metal is a relatively wide range of material commodities, and its import and export trade volume is very large. According to the current “Import and Export Tariff of the People’s Republic of China” (hereinafter referred to as the “Tax Code”), the scope of base metals is included in the 15th category. The commodities are mainly distributed in Chapter 72 to Chapter 83 of the tariff. As a derivative product of tantalum metal materials, tantalum metal alloys are of complex types. There are large differences in the composition of the tax classification due to the composition of the components. Customs declarations need to be well understood. Here’s an introduction to some of the most common classifications of major base metal alloys.