《中华人民共和国海关进出口货物商品归类管理规定》

The Rules of the General Administration of Customs of the People's Republic of China on the Commodity Classification of Import and Export Goods, which have been deliberated and adopted at the executive meeting of the General Administration of Customs on February 14, 2007, are hereby promulgated and shall come into force as of May 1, 2007. The Interim Rules of the General Administration of Customs of the People's Republic of China on Advance Commodity Classification of Import and Export Goods promulgated in the form of Decree No. 80 of the General Administration of Customs on February 24, 2000 shall be repealed simultaneously. Mu Xinsheng

Minister

General Administration of Customs March 2, 2007

Rules of the General Administration of Customs of the People's Republic of China on the Commodity Classification of Import and Export Goods

(Adopted at the Executive Meeting of the General Administration of Customs on February 14, 2007, promulgated in the form of Decree No. 158 of the General Administration of Customs of the People’s Republic of China on March 2, 2007, and effective as of May 1, 2007) Article 1 These Rules are formulated in accordance with the Customs Law of the People’s Republic of China (hereinafter referred to as the Customs Law), the Regulations of the People’s Republic of China on Import and Export Duties (hereinafter referred to as the Regulations on Duties) and other relevant laws and administrative regulations with a view to standardizing the commodity classification of import and export goods and ensuring the accuracy and uniformity of commodity classification.

第一条 为了规范进出口货物的商品归类，保证商品归类结果的准确性和统一性，根据《中华人民共和国海关法》（以下简称《海关法》）、《中华人民共和国进出口关税条例》（以下简称《关税条例》）及其他有关法律、行政法规的规定，制定本规定。

Article 2 The term “commodity classification” as referred to in these Rules means the activities of determining the commodity codes of import and export goods, on the basis of the Customs Import and Export Tariff of the People’s Republic of China, the Explanatory Notes to Commodities and Their Headings in the Customs Import and Export Tariff, the Explanatory Notes to the National Subheadings of the Customs Import and Export Tariff of the People’s Republic of China, and the administrative

rulings and decisions on commodity classification issued by the General Administration of Customs, under the commodity nomenclature of the International Convention on the Harmonized Commodity Description and Coding System.

第二条 本规定所称的商品归类是指在《商品名称及编码协调制度公约》商品分类目录体系下，以《中华人民共和国进出口税则》为基础，按照《进出口税则商品及品目注释》、《中华人民共和国进出口税则本国子目注释》以及海关总署发布的关于商品归类的行政裁定、商品归类决定的要求，确定进出口货物商品编码的活动。

Article 3 These Rules apply to the commodity classification by the consignee and the consignor of import and export goods and the agent thereof (hereinafter referred to as the consignee, consignor, or the agent thereof), and to Customs’ examination and verification, in accordance with law, of commodity classification.

第三条 进出口货物收发货人或者其代理人（以下简称收发货人或者其代理人）对进出口货物进行商品归类，以及海关依法审核确定商品归类，适用本规定。

Article 4 The commodity classification of import and export goods shall follow the principles of objectiveness, accuracy and uniformity.

第四条 进出口货物的商品归类应当遵循客观、准确、统一的原则。

Article 5 The commodity classification of import and export goods shall be determined in accordance with the actual conditions of the goods when they are declared by the consignee, consignor or the agent thereof. The commodity classification of import and export goods declared in advance before arrival shall be determined in light of the their actual conditions when they arrive at Customs control premises. Where it is otherwise prescribed in the provisions of any law, administrative regulation, or any rule formulated by the General Administration of Customs, those provisions shall prevail.

第五条 进出口货物的商品归类应当按照收发货人或者其代理人向海关申报时货物的实际状态确定。以提前申报方式进出口的货物，商品归类应当按照货物运抵海关监管场所时的实际状态确定。法律、行政法规和海关总署规章另有规定的，按照有关规定办理。

Article 6 The consignee, consignor or the agent thereof shall, in accordance with the

provisions of relevant laws and administrative regulations as well as the requirements by Customs, make a faithful and accurate declaration of the commodity name, specification, model, etc. of its import or export goods, and classify the import or export goods declared by it by giving the goods the corresponding commodity codes.

第六条 收发货人或者其代理人应当按照法律、行政法规规定以及海关要求如实、准确申报其进出口货物的商品名称、规格型号等，并且对其申报的进出口货物进行商品归类，确定相应的商品编码。

Article 7 Where multiple import goods that belong to the same consignee and use the same bill of lading are shipped to the same port on the same means of transport at the same time, and the goods should be classified under the same commodity code in accordance with the relevant rules governing commodity classification, the consignee or the agent thereof shall classify all those goods under that single commodity code in declaring to Customs. Where it is otherwise provided for in the provisions of any law, administrative regulation, or any rule formulated by the General Administration of Customs, those provisions shall prevail. 第七条 由同一运输工具同时运抵同一口岸并且属于同一收货人、使用同一提单的多种进口货物，按照商品归类规则应当归入同一商品编码的，该收货人或者其代理人应当将有关商品一并归入该商品编码向海关申报。法律、行政法规和海关总署规章另有规定的，按照有关规定办理。

Article 8 Where the materials provided to Customs by the consignee, consignor, or the agent thereof involve any commercial secret, and the consignee, consignor, or the agent thereof requests Customs to keep the confidentiality of the materials, it shall file a written application with Customs in advance by listing in detail the contents that require confidentiality protection. Customs shall fulfill the confidentiality obligation as prescribed by law.

第八条 收发货人或者其代理人向海关提供的资料涉及商业秘密，要求海关予以保密的，应当事前向海关提出书面申请，并且具体列明需要保密的内容，海关应当依法为其保密。

The consignee, consignor, or the agent thereof shall not use commercial secret protection as an excuse to refuse to provide the relevant materials to Customs.

收发货人或者其代理人不得以商业秘密为理由拒绝向海关提供有关资料。

Article 9 Customs shall, in accordance with law, examine the commodity names,

specifications, models and commodity codes of import and export goods as declared by the consignee, consignor, or the agent thereof.

第九条 海关应当依法对收发货人或者其代理人申报的进出口货物商品名称、规格型号、商品编码等进行审核。

Article 10 In examining the items related to commodity classification as declared by a consignee, consignor, or the agent thereof, Customs may exercise the following powers in accordance with the relevant provisions of the Customs Law and the Regulations on Duties, and the consignee, consignor, or the agent thereof shall accord cooperation:

第十条 海关在审核收发货人或者其代理人申报的商品归类事项时，可以依照《海关法》和《关税条例》的规定行使下列权力，收发货人或者其代理人应当予以配合：

1. consult and make copies of relevant documents and materials;

（一）查阅、复制有关单证、资料；

(b) ask the consignee, consignor, or the agent thereof to provide necessary samples of and information on related commodities; and

（二）要求收发货人或者其代理人提供必要的样品及相关商品资料；

(c) organize testing and inspection of the import or export goods, and determine the commodity classification of the goods according to the testing and inspection results recognized by Customs.

（三）组织对进出口货物实施化验、检验，并且根据海关认定的化验、检验结果进行商品归类。

Article 11 Customs may ask the consignee, consignor, or the agent thereof to provide materials that are necessary to determine the commodity classification of the goods, and ask the consignee, consignor, or the agent thereof to make an additional declaration, when necessary.

第十一条 海关可以要求收发货人或者其代理人提供确定商品归类所需的资料，必要时可以要求收发货人或者其代理人补充申报。

Where a consignee, a consignor, or the agent thereof conceals any relevant information, or delays providing or refuses to provide any relevant documents or materials, Customs may, in light of the contents declared by the consignee, consignor, or the agent thereof, examine and determine the commodity classification of import or export goods in accordance with law.

收发货人或者其代理人隐瞒有关情况，或者拖延、拒绝提供有关单证、资料的，海关可以根据其申报的内容依法审核确定进出口货物的商品归类。

Article 12 Where, upon examination, Customs believes that the commodity code as declared by a consignee, a consignor, or the agent thereof is incorrect, it may, in accordance with the relevant provisions of the Rules of the General Administration of Customs of the People’s Republic of China on the Levying of Duties and Taxes on Imported and Exported Goods, reclassify the goods in light of the relevant rules and provisions governing commodity classification, and, as prescribed by the Rules of the General Administration of Customs of the People’s Republic of China on the Alteration and Cancellation of Declaration Forms of Import and Export Goods and other relevant provisions, notify the consignee, consignor, or the agent thereof to alter or delete the declaration form.

第十二条 海关经审核认为收发货人或者其代理人申报的商品编码不正确的，可以根据《中华人民共和国海关进出口货物征税管理办法》有关规定，按照商品归类的有关规则和规定予以重新确定，并且根据《中华人民共和国海关进出口货物报关单修改和撤销管理办法》等有关规定通知收发货人或者其代理人对报关单进行修改、删除。

Article 13 Where the commodity code as declared by a consignee, a consignor, or the agent thereof needs to be altered, the consignee, consignor, or the agent thereof shall file an application with Customs in accordance with the Rules of the General Administration of Customs of the People’s Republic of China on the Alteration and Cancellation of Declaration Forms of Import and Export Goods and other relevant provisions.

第十三条 收发货人或者其代理人申报的商品编码需要修改的，应当按照《中华人民共和国海关进出口货物报关单修改和撤销管理办法》等规定向海关提出申请。

Article 14 Where, before Customs completes the examination of the commodity

classification of goods, the consignee, consignor, or the agent thereof requests the release of the goods, it shall provide a security in accordance with the relevant provisions on security for Customs matters.

第十四条 海关对货物的商品归类审核完毕前，收发货人或者其代理人要求放行货物的，应当按照海关事务担保的有关规定提供担保。

第十四条 海关对货物的商品归类审核完毕前，收发货人或者其代理人要求放行货物的，应当按照海关事务担保的有关规定提供担保。

Customs shall not handle the procedure of “release on bond”, if a license document is required to be provided due to restrictive provisions of the State on the entry or exit of the goods but such document is unable to be provided, or under any other circumstances provided for in the relevant laws and administrative regulations where the provision of security is forbidden. 国家对进出境货物有限制性规定，应当提供许可证件而不能提供的，以及法律、行政法规规定不得担保的其他情形，海关不得办理担保放行。

Article 15 An entity engaging in the trade of import or export goods that is registered with Customs (hereinafter referred to as the applicant) may, 45 days before the actual importation or exportation of the goods, file an application with the competent regional Customs for advance commodity classification of the goods to be imported or exported (hereinafter referred to as advance classification).

第十五条 在海关注册登记的进出口货物经营单位（以下简称申请人），可以在货物实际进出口的45日前，向直属海关申请就其拟进出口的货物预先进行商品归类（以下简称预归类）。

Article 16 Where an applicant applies for advance classification, it shall fill out and submit an Application Form for Advance Commodity Classification of the Customs of the People’s Republic of China (see Annex 1 for its format).

第十六条 申请人申请预归类的，应当填写并且提交《中华人民共和国海关商品预归类申请表》（格式文本见附件1）。

The application for advance classification shall be filed with the regional Customs at the place where the goods are to be imported or exported.

预归类申请应当向拟实际进出口货物所在地的直属海关提出。

Article 17 Where, upon examination, the regional Customs believes that the items of commodity classification contained in the application for advance classification have been explicitly covered in the Customs Import and Export Tariff of the People’s Republic of China, the Explanatory Notes to Commodities and Their Headings in the Customs Import and Export Tariff, the Explanatory Notes to the National Subheadings of the Customs Import and Export Tariff of the People’s Republic of China, or the

administrative rulings and decisions on commodity classification issued by the General Administration of Customs, it shall, within 15 working days as from the date of acceptance of the application, issue a Decision of Advance Commodity Classification of the Customs of the People’s Republic of China (hereinafter referred to as the Decision of Advance Classification; see Annex 2 for its format), and inform the applicant.

第十七条 直属海关经审核认为申请预归类的商品归类事项属于《中华人民共和国进出口税则》、《进出口税则商品及品目注释》、《中华人民共和国进出口税则本国子目注释》以及海关总署发布的关于商品归类的行政裁定、商品归类决定有明确规定的，应当在接受申请之日起15个工作日内制发《中华人民共和国海关商品预归类决定书》（以下简称《预归类决定书》，格式文本见附件2），并且告知申请人。

Article 18 When an applicant imports or exports goods covered in a Decision of Advance Classification in the Customs region within the jurisdiction of the regional Customs that has issued the Decision of Advance Classification, it shall present to Customs the Decision of Advance Classification on its own initiative.

第十八条 申请人在制发《预归类决定书》的直属海关所辖关区进出口《预归类决定书》所述商品时，应当主动向海关提交《预归类决定书》。

Where an applicant has actually imported or exported goods listed in a Decision of Advance Classification, and has made a declaration in accordance with the Decision of Advance Classification, Customs shall release the goods after conducting verification in light of the classification opinions contained in the Decision of Advance Classification.

申请人实际进出口《预归类决定书》所述商品，并且按照《预归类决定书》申报的，海关按照《预归类决定书》所确定的归类意见审核放行。

Article 19 Where there is any mistake in the contents of a Decision of Advance

Classification, the regional Customs that has issued the Decision of Advance Classification shall immediately issue a Notice on Revocation of Advance Commodity Classification Decision of the Customs of the People’s Republic of China (hereinafter referred to as the Notice; see Annex 3 for its format), and notify the applicant to stop using the Decision of Advance Classification.

第十九条 《预归类决定书》内容存在错误的，作出《预归类决定书》的直属海关应当立即制发《中华人民共和国海关商品预归类决定书撤销通知单》（以下简称《通知单》，格式文本见附件3），通知申请人停止使用该《预归类决定书》。

Where any change occurs to the rules according to which a Decision of Advance

Classification is made, and the Decision of Advance Classification is no longer applicable as a result, the regional Customs that has issued the Decision of Advance Classification shall issue a Notice, or make an announcement, to notify the applicant to stop using the Decision of Advance Classification.

作出《预归类决定书》所依据的有关规定发生变化导致有关的《预归类决定书》不再适用的，作出《预归类决定书》的直属海关应当制发《通知单》，或者发布公告，通知申请人停止使用有关的《预归类决定书》。

Article 20 Where, upon examination, the regional Customs believes that the items of commodity classification contained in an application for advance classification are not explicitly covered in the Customs Import and Export Tariff of the People’s Republic of China, the Explanatory Notes to Commodities and Their Headings in the Customs Import and Export Tariff, the Explanatory Notes to the National Subheadings of the Customs Import and Export Tariff of the People’s Republic of China, or any of the administrative rulings and decisions on commodity classification issued by the General Administration of Customs, it shall, within 7 working days as from the date of acceptance of the application, notify the applicant to apply for an administrative ruling in accordance with the relevant provisions.

第二十条 直属海关经审核认为申请预归类的商品归类事项属于《中华人民共和国进出口税

则》、《进出口税则商品及品目注释》、《中华人民共和国进出口税则本国子目注释》以及海关总署发布的关于商品归类的行政裁定、商品归类决定没有明确规定的，应当在接受申请之日起7个工作日内告知申请人按照规定申请行政裁定。

Article 21 The General Administration of Customs may, in accordance with the provisions of relevant laws and administrative regulations, issue a decision on commodity classification that is generally binding for import and export goods.

第二十一条 海关总署可以依据有关法律、行政法规规定，对进出口货物作出具有普遍约束力的商品归类决定。

Imported and exported identical goods shall apply the same decision of commodity classification.

进出口相同货物，应当适用相同的商品归类决定。

Article 22 Decisions on commodity classification shall be released to the public by the General Administration of Customs.

第二十二条 商品归类决定由海关总署对外公布。

Article 23 Where any change occurs to any of the laws, administrative regulations or other relevant provisions according to which a decision of commodity classification is made, the decision of commodity classification shall become invalid simultaneously.

第二十三条 作出商品归类决定所依据的法律、行政法规以及其他相关规定发生变化的，商品归类决定同时失效。

Where a decision of commodity classification has become invalid, the General Administration of Customs shall make an announcement thereon. 商品归类决定失效的，应当由海关总署对外公布。

Article 24 Where the General Administration of Customs detects any mistake in any

decision of commodity classification, it shall revoke the decision in a timely manner. 第二十四条 海关总署发现商品归类决定存在错误的，应当及时予以撤销。

Where a decision of commodity classification is revoked, the General Administration of

Customs shall make an announcement thereon. The decision of commodity classification so revoked shall become invalid as from the date of revocation.

撤销商品归类决定的，应当由海关总署对外公布。被撤销的商品归类决定自撤销之日起失效。

Article 25 Where, due to the reason of commodity classification, any duties and/or taxes are to be refunded or recovered, or any late fine is to be collected, the formalities shall be handled in accordance with the provisions of relevant laws, administrative regulations and rules formulated by the General Administration of Customs.

第二十五条 因商品归类引起退税或者补征、追征税款以及征收滞纳金的，按照有关法律、行政法规以及海关总署规章的规定办理。

Article 26 Acts in violation of these Rules that constitute smuggling, breaches of provisions on Customs control or other breaches of the Customs Law, shall be dealt with by Customs in accordance with the relevant provisions of the Customs Law and the Regulations of the People’s Republic of China on Implementing Customs Administrative Penalty. Where such an act constitutes a crime, criminal liability shall be imposed accordingly.

第二十六条 违反本规定，构成走私行为、违反海关监管规定行为或者其他违反《海关法》行为的，由海关依照《海关法》和《中华人民共和国海关行政处罚实施条例》的有关规定予以处理；构成犯罪的，依法追究刑事责任。

Article 27 The right of interpretation of these Rules shall remain with the General Administration of Customs.

第二十七条 本规定由海关总署负责解释。

Article 28 These Rules shall come into force as of May 1, 2007. The Interim Rules of the General Administration of Customs of the People's Republic of China on Advance Commodity Classification of Import and Export Goods promulgated in the form of Decree

No. 80 of the General Administration of Customs on February 24, 2000 shall be repealed simultaneously.

第二十八条 本规定自2007年5月1日起施行。2000年2月24日海关总署令第80号发布的《中华人民共和国海关进出口商品预归类暂行办法》同时废止。

Annexes:

1. Application Form for Advance Commodity Classification of the Customs of the People’s Republic of China

2. Decision of Advance Commodity Classification of the Customs of the People’s Republic of China

3. Notice on Revocation of Advance Commodity Classification Decision of the Customs of the People’s Republic of China 附件：

1) 中华人民共和国海关商品预归类申请表 2) 中华人民共和国海关商品预归类决定书

3) 中华人民共和国海关商品预归类决定书撤销通知单 附件：1-3 Annex 1

Application Form for Advance Commodity Classification of the Customs of the People’s Republic of China

（ ）Customs Advance Classification Application No. Applicant: Enterprise code: Postal address: Telephone number: Commodity name (Chinese and English): Other name(s): Commodity description (specification, model, structural fundamentals, performance indicators, functions, applications, ingredients, processing methods, analytical methods, etc.): Import/Export Plan (date of import/export, port, quantity, etc.): Checklist of documents and materials attached (please attach them to this form): If you are already holding a Customs decision of advance commodity classification for previous identical goods, please give the serial number of the decision here: Applicant (Seal) Date: dd mm yy Customs (Seal) Received and signed by: Received and signed on: dd mm yy Notes:

1. Before filling out this form, please read the Rules of the General Administration of Customs of the People's Republic of China on the Commodity Classification of Import and Export Goods.

2. This form is made in duplicate, one copy for the applicant and the other for Customs. 3. This form is invalid unless sealed by the applicant and the Customs. 附件1

中华人民共和国海关商品预归类申请表

（）关预归类申请 号 申请人： 企业代码： 通讯地址： 联系电话： 商品名称（中、英文）： 其他名称： 商品描述（规格、型号、结构原理、性能指标、功能、用途、成份、加工方法、分析方法等）： 进出口计划（进出口日期、口岸、数量等）： 随附资料清单（有关资料请附后）： 此前如就相同商品持有海关商品预归类决定书的，请注明决定书编号： 申请人（章） 年 月 日 海关（章）： 签收人： 接受日期： 年 月 日 注：1、填写此申请表前应阅读《中华人民共和国进出口货物商品归类管理规定》； 2、本申请表一式两份，申请人和海关各一份； 3、本申请表加盖申请人和海关印章方为有效。 Annex 2

Decision of Advance Commodity Classification of the Customs of the People’s Republic of China

（ ）Customs Advance Classification Decision No. Applicant: Enterprise code: Postal address: Telephone number: Commodity name (Chinese and English): Other name(s): Application No.:（ ）Customs Advance Classification Application No. Date of Acceptance: dd mm yy If a Customs decision of advance commodity classification is already held for previous identical goods, please note the serial number of the decision here: Commodity Description: Commodity classification code: Customs (Seal) dd mm yy Notes:

1. This form is made in duplicate, one copy for the applicant and the other for Customs. 2. This form is invalid unless sealed by the Customs. 3. This form is invalid with any erasure.

附件2

中华人民共和国海关商品预归类决定书

（）关预归类书 号 申请人： 企业代码： 通讯地址： 联系电话： 商品名称（中、英文）： 其他名称： 申请表编号： （）关预归类申请 号 受理日期： 年 月 日 此前就相同商品持有海关商品预归类决定书的，请注明决定书编号： 商品描述： 商品归类编码： 海关（章）： 年 月 日 注：1、本决定书一式两份，申请人和海关各一份； 2、本决定书加盖海关印章有效。 3、本决定书涂改无效。 Annex 3

Notice on Revocation of Advance Commodity Classification Decision of the Customs of the People’s Republic of China

____________________ (Name of organization or company):

As prescribed by the Rules of the General Administration of Customs of the People's Republic of China on the Commodity Classification of Import and Export Goods, this is to inform you that due to the adjustment of _______________________________, the Decision of Advance Classification on _____________________________ is revoked. You are required to stop using the afore-mentioned Decision of Advance Classification in making declarations. You

may, in accordance with the relevant provisions of the Rules of the General Administration of Customs of the People's Republic of China on the Commodity Classification of Import and Export Goods, file an application with the competent Customs for another advance classification. Customs (Seal)

Date: dd_____mm____yy____

(All information in this document is authentic in Chinese. English is provided for reference only. In case of any discrepancy, the Chinese version shall prevail. )

附件3

中华人民共和国海关商品预归类决定书撤销通知单

______单位（公司）：

根据《中华人民共和国海关进出口货物商品归类管理规定》的规定，海关现通知你单位（公司），由于______________调整的原因，__________商品预归类决定书撤销。你单位（公司）应当停止使用上述预归类决定书进行申报，并且可以依照《中华人民共和国海关进出口货物商品归类管理规定》的规定到相关海关另行申请预归类。

海关（章）

_____年____月____日