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2010年进出口税则章节归类注释-归类总规则  

2010-03-04 13:02:13|  分类: 法律 |  标签: |举报 |字号 订阅

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2010年进出口税则章节归类注释-归类总规则

来源: 作者: 时间:2010-02-21 Tag: 点击: 72

归类总规则 INTERPRETATION OF THE HARMONIZED SYSTEM

货品在本税则中的归类,应遵循以下原则:Classification of goods in the nomenclature shall be governedby the following principles:

规则一 类、章及分章的标题,仅为查找方便而设;具有法律效力的归类,应按品目条文和有关类注或章注确定,如品目、类注或章注无其他规定,则按以下规则确定。 1. The titles of sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes,classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and Provided such headings or Notes do not otherwise require,according to the following provisions.

规则二 (一)品目所列货品,应视为包括该项货品的不完整品或未制成品,只要在报验时该项不完整品或未制成品具有完整品或制成品的基本特征,还应视为包括该项货品的完整品或制成品(或按本款规则可作为完整品或制成品归类的货品)在报验时的未组装件或拆散件。 2. (a)Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article.it shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule ), presented unassembled or disassembled.

(二)品目中所列材料或物质,应视为包括该种材料或物质与其他材料或物质混合或组合的物品。品目所列某种材料或物质构成的货品,应视为包括全部或部分由该种材料或物质构成的货品。由一种以上材料或物质构成的货品,应按规则三归类。 (b)Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3.

规则三 当货品按规则二(二)或由于其他原因看起来可归入两个或两个以上品目时,应按以下规则归类:3. When by application of Rule 2 (b)or for any other reason,goods are, prima facie, classifiable under two or more headings, classify cation shall be effected as follows:

(一)列名比较具体的品目,优先于列名一般的品目。但是,如果两个或两个以上品目都仅述及混合或组合货品所含的某部分材料或物质,或零售的成套货品中的部分货品,即使其中某个品目对该货品描述得更为全面、详细,这些货品在有关品目的列名应视为同样具体。 (a)The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(二)混合物、不同材料构成或不同部件组成的组合物以及零售的成套货品,如果不能按照规则三(一)归类时,在本款可适用的条件下,应按构成货品基本特征的材料或部件归类。 (b)Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to Rule 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

(三)货品不能按照规则三(一)或(二)归类时,应按号列顺序归入其可归入的最末一个品目。 (c)When goods cannot be classified by reference to rule 3 (a)or rule 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

规则四 根据上述规则无法归类的货品,应归入与其最相类似的货品的品目。 4. Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.

规则五 除上述规则外,本规则适用于下列货品的归类:5. In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:

(一)制成特殊形状,适用于盛装某一或某套物品并适合长期使用的照像机套、乐器盒、枪套、绘图仪器盒、项链盒及类似容器,如果与所装物品同时报验,并通常与所装物品一同出售的,应与所装物品一并归类。但本款不适用于本身构成整个货品基本特征的容器。 (a)Camera cases, musical instrument cases, gun cases,drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. this rule does not,however, apply to containers which give the whole its es sential character.

(二)除规则五(一)规定的以外,与所装货品同时报验的包装材料或包装容器,如果通常是用来包装这类货品的,应与所装货品一并归类。但明显可重复使用的包装材料和包装容器不受本款限制。 (b)Subject to the provisions of rule 5 (a)above, packing materi als and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods.however, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

规则六 货品在某一品目项下各子目的法定归类,应按子目条文或有关的子目注释以及以上各条规则(在必要的地方稍加修改后)来确定,但子目的比较只能在同一数级上进行。除本税则条文另有规定的以外,有关的类注、章注也适用于本规则。 6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis,to the above Rules, on the understanding that only subheadings at the same level are comparable. for the purposes of this rule the relative section and Chapter Notes also apply, unless the context otherwise requires.

 

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