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报道中对海关归类的基本含义进行了介绍,即每个进出口货物都有一个海关编码,该编码对应着特定的税率和监管条件。在“尊重先例”改革要解决的主要问题中,报道指出,在实际操作中,同一种商品往往会出现不同口岸、不同时间的不同归类情况,给企业进行进出口贸易带来了很大的不确定性,同时也影响了通关时效和企业的切身利益。

The report introduces the basic meaning of Customs Classification: "customs classification, generally speaking, is that a certain import and export goods correspond to a customs code, and this code corresponds to a specific tax rate and supervision conditions". As for the main problems to be solved in the reform of "respecting precedents", the report pointed out that "in practice, the same commodity is often classified differently at different ports and at different times, which brings great uncertainty to enterprises in carrying out import and export trade to a certain extent, and also affects the timeliness of customs clearance and the vital interests of enterprises".Instagram likes buy,buy Instagram subscribers

我们认为,分类尊重先例需要解决的同一商品在不同港口或不同时间被纳入不同税号的现象已经存在很长一段时间,许多进出口企业都在抱怨。虽然表面上可以解释关员对商品的认知、熟悉程度不同或分类技术水平不一致的客观原因,但其本质是执法不统一和滥用自由裁量权风险的突出体现。


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