Module5-Customs-Clearance-part1PPT课件

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2021
Example
1：缺少座椅的汽车（不完整品）： 仍具备完整汽车的基本特征，应按完整的汽车归类。
2：未拼装的家具（未制成品）： 只是几片大小不等的木板，买到家后只需要用螺丝等装配 起来，应按照家具的具体品名归类。
3：毛坯件 已经具备货物的基本特征，应按照成品归类（有列名的除 外）。
Contributes to the harmonization of customs and trade procedures;
Reducing trading cost through non-documentary trade data interchange in connection with such procedures
TRAINS (UNCTAD)
COMTRADE (UN Statistics Division)
Integrated Database (IDB-WTO)
Consolidated Tariff Schedule (CTS-WTO)
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2021
General Rules of Interpretation under H.S
Transaction value: value indicated on the invoice
Two exceptions:
In the case of intra-company pricing: use market value as the Customs value
Where dumping is suspected: price charged in the home country calculated back to EXW
and other taxes commercial value
concerned
of goods
legal valuation commercial
rules
customs (usually)
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2021
Six methods of Customs valuation
Method 1: transaction value(成交价格法) Method 2: transaction value of identical
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2021
General Rules of Interpretation under H.S
GRI 2:
If 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)
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.
Widely used for multipurpose: internal taxes; trade policies; monitoring of controlled goods; rules of origin; transport statistics, price monitoring, quota controls, compilation of national accounts; economic research
2-dash subheading: the 6th digit （二级子目）
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2021
Product-level Data Base: WITS
The World Integrated Trade Solution (WITS) is a software developed by the World Bank, in close collaboration and consultation with various International Organizations including United Nations Conference on Trade and Development (UNCTAD), International Trade Center (ITC), United Nations Statistical Division (UNSD) and World Trade Organization (WTO).
Harmonized Commodity Description and Coding System” About 200 countries Over 98% of the merchandise Last revision: 2007 China: 1992
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2021
Functions of HS
Module 5 Customs Clearance
Lecturer：Li Juan
2013-2014-1
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2021
Outline
1 Commodity Classification 2 Customs Value 3. Duties 4. Rules of Origin
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2021
Commodity classification-HS
➢ 2. 会发声的动物书（组合物） 共有8—9页硬纸板组成，A4大小：
（1）左边：每页显示一种动物，并用一两句话简单描述该动物的主 要特点； （2）紧右边：一个绘有书中动物的塑料盒；按压盒上的动物图象， 发声装置（电池控制，内置扬声器）发出相应动物的叫声。
归入税则号列4903.0000（儿童图画书、绘画或涂色书）。—— 根据功能判断
Customs valuation is a Customs procedure applied to determine the Customs value of imported goods.
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2021
Customs Value
Market value: the price that can be arrived at in free competition between a buyer and a seller who are independent of each other (Brussels Definition of Value, BVD)
The Harmonized Commodity Description and Coding System——Harmonized System——HS
Developed by World Customs Organization,1988 Governed by “The International Convention on the
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2021
Customs Valuation
As defined by GATT, “Customs value of imported goods” means the value of goods for the purpose of levying ad valorem customs duties on imported goods
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2021
Explanatory Notes
The HS Committee regularly to update the Explanatory Notes to the HS, to issue Classification Opinions and Rulings on specific goods. Although these notes, opinions and rulings are not legally binding, they provide useful and authoritative guidance for the application of the HS.
4：天价月饼 包装盒内除了月饼以外，更包括高档香烟、酒、首饰等其 他价值远高于月饼的物品，足以使月饼的实质改变，因此
10 就不能再按照月饼归类了2。021
Example
➢ 1. 华夫饼干（混合物） 内填充椰子馅料和整个的杏仁，外层为白巧克力和碎椰子（不含可可 粉）。
归入税则号列1704.9000（其他不含可可的糖食，包括白巧克力 ）。——根据价值大小判断
GRI 1: The titles of Sections, Chapters and subChapters 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.
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2021
Difference between customs value and transaction value
Customs Value Transaction Value
evaluated by customs
traders
aimed at based on
levying duties indicating the
For example,
live animals-Chapter 1 animal hides and skins-Chapter 41 leather footwear-Chapter 64
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2021
Structure of HS
22 Sections: the same sector of the economy
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2021
Structure of HS
HS goods are classified by what they are logically structured by economic activity or component material
Hierarchical structure in the increasing degree of manufacture: raw materials, unworked products, semi-finished products, finished products
SectionⅠ-live animals; animal products SectionⅥ-Products of the Chemical or Allied induts in the heading)
Chapter 1-live animals
goods(相同货物成交价格法) Method 3:transaction value of similar goods(相
Chapter 22-Beverages, spirits and vinegar
Heading (4-digit code)
18.02-”Cocoa shells….”is the second Heading in Chapter 18
Subheading
1-dash subheading: the 5th digit（一级子目）