中国海关事务简介

四、免税证的介绍（二） Introduction for duty-free certificate
Judgment For eating For seeding By iron By wood By the work principle/theory
Base on what
The use
Table Water jet machine
9403609990 8456909000
The material General Rules
一、HS编码的介绍（一） Introduction for HS code (Part Ⅰ)
一．
HS编码的简介 Brief introduction to HS code HS编码，一般简称海关编码，全称是《商品名称及编码协调制 度的国际公约》。该制度采用六位编码，是一种国际贸易的标准语言。 我国进出口税则采用十位编码，前六位采用HS编码，与国际一致。
Sample of documents for judging the HS code
海关税则书样本 sample of Customs Import and Export Tariff
归类总规则样本 Sample of General Rules
一、HS编码的介绍（四） Introduction for HS code (Part Ⅳ)
一、HS编码的介绍（三） Introduction for HS code (Part Ⅲ)
如何判断商品的HS编码? How to judge the HS code of goods?
1. 2. 3.
根据用途； 根据材质； 根据海关归类总规则。
Name Potato
HS code 0701900000 0701100000 9403200000
三、进口涉及到的许可证 Permits/licenses for importation
1. 2. 3. 4. 5. 6. 7. 8. 9.
附件1080页 自动进口许可证 Automatic Import License 机电产品自动进口许可证 Automatic Import License (Machinery and electrical products) 两用物项和技术进口许可证 Import License for dual use Item and Technologies 入境货物通关单 Certificate of Inspection for Goods Inward 强制性产品认证制度 Certificate for China Compulsory Product Certification 大型进口成套设备装运前预检验制度 Pre-shipment Inspection Certificate on Production Line Equipment Shipping to China 旧设备进口装运前预检验制度Pre-shipment Inspection Certificate on Used Equipment shipping to China 暂时进出口货物的管理制度 Temporary Admission subject to Re-exportation in the same State (including ATA carnet) 免税证管理规定 Duty-free Certificate
二． 1. 2. 3. 4.
1. 2. 3. 4.
具体作用 是系统的、多用途的国际贸易商品分类体系。 海关对进出口商品实施税收制度的基础。 海关实施许可证监管制度的基础。 海关对贸易统计的基础。
Usage/specific role of the HS code
Systemic, multi-purpose classification system for goods in international trade. Basic code for Customs to implement the taxation laws and regulations for the import and export goods. Basic code to implement the permission supervising system. Basic code for Customs to statistic the international trade.
1. 2. 3.
I.
Classify by the importance to company
1. 2. 3.
生产、检测设备及其零部件； 生产涉及的贱金属工具和贱金 属制品； 其他。
II.
Machinery and mechanical appliances, inspection devices and parts there of Base metals and articles of base metal. Others.
四、免税证的介绍（一） Introduction for duty-free certificate
一．
免税证的来源 How the duty-free certificate comes out
中国政府为鼓励发展国内所缺少或在国际上处于弱势的产业，制订了一 系列的产业目录，对投资于该目录的企业，给予政策和财政方面的支持和鼓 励。免税证明正是其中的一项，用于减免企业的进口关税，适用于投资企业 进口的生产用设备。
中国海关事务简介 Brief Introduction for China Customs Affairs
一． 二． 三． 四． 五． ቤተ መጻሕፍቲ ባይዱ．
HS编码的介绍 进口货物的分类 进口涉及的许可证 免税证的介绍 报关报检流程 关务部门的重要性
Introduction for HS code. Classification of the imported goods. Permits/licenses for importation Introduction for duty-free certificate Customs clearance flow chart The importance of customs affairs department
二．
从海关监管的角度来区分：
1. 2. 3.
新/旧设备及工具； 允许/禁止进口的； 可以/不可以免税。
Classify by the view of customs supervision.
1. 2. 3.
New/used equipment and tools. Permitted/forbidden Duty-free/duty-collecting
1. 2. 3.
The use; Materials or substances made for General Rules for the Interpretation of the Harmonized System.
Adobe Acrobat Document Adobe Acrobat Document Microsoft Word 97 - 2003 文档
报关的最主要因素就是做到准确归类，因为它是： 1. 估算进口货物应缴税费的依据； 2. 估算出口退税金额的依据； 3. 申请各类进出口许可证的依据； 4. 判断是否涉及知识产权争端或倾销反倾销的依据。 当然，报关的时候，HS编码最终由海关来决定。而海关由于某些原因，会尽量将进口货 物归入税率较高的HS编码内。这就是导致企业在口岸申报不顺利的主要原因。降低这个影响 有两个办法：预归类，或者尽量归入高税率的HS编码内。 The most important factor for customs clearance is to classify the HS code as accurate as we can, for it 1. is to use for collecting customs tariff and taxes. 2. is the basis of tax refund for exporting goods. 3. is use to judge what kind of permission is needed. 4. is to judge if the imported goods is referred to intellectual property dispute or anti-dumping measure. Please note that Customs decide the HS code during customs clearance. Because of some reasons under the table, the HS code with higher duty rate is preferred. That’s the most important reason lead to delay in customs clearance. Two methods to reduce the influence, one is pre-classification, the other is to classify the HS code into higher tariff rate.
HS code, full name is ”International Convention for Harmonized Commodity Description and Coding System”, is usually called Customs code in China. The HS code is composed of 6 numbers, now is a standard code for international trade. In China, the customs code is composed of 10 numbers, and the front 6 numbers are the same as the HS code.
二、进口货物的分类 Classification for import goods
以下分类仅为方便企业认知而设定， The classification below is only set for 分类名称的依据来自HS税则书。 learning convenience.
一．
对企业的重要性来区分：
Machine Name HS code 锻造或冲压机床 846210 Forging or punching machine HS code in China 8462101000 8462109000 Detailed 数控的(CNC) 非数控的(other)
一、HS编码的介绍（二） Introduction for HS code (Part Ⅱ)
in order to supporting the industries in need or left behind against international circumstance, China government listed out an industry catalogue. Those who investing in China within the catalogue, will be encouraged both from government’s policy and fiscal support. Duty-free certificate is one of those support policies. It can supply duty exemption or reduction for the imported equipment and inspection devices using in the PRODUCTION LINE.