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内容简介

《中华人民共和国进出口税则》是以世界海关组织(WCO)制定的《商品名称及编码协调制度》(Harmonized Coodity Description and Coding System,以下简称《协调制度》)为基础,结合我国贸易政策,以及其他政策情况编制而成的。为履行作为世界海关组织《商品名称及编码协调制度公约》缔约方的义务,我国以《协调制度》为基础制定了《中华人民共和国进出口税则》(2017年),包括我国本国税目和关税税率等内容。
本书力求全面、实用,是海关和进出口企业工作人员必备的工具书。我们相信本书的出版将有助于促进对外经济贸易的发展和规范进出口贸易行为。由于编辑时间较紧,书中难免有各种不尽人意之处,欢迎广大读者提出批评意见和建议。书中内容如有与法规文本不一致之处,均以法规文本为准。


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商品介绍

内容简介

《中华人民共和国进出口税则》是以世界海关组织(WCO)制定的《商品名称及编码协调制度》(Harmonized Coodity Description and Coding System,以下简称《协调制度》)为基础,结合我国贸易政策,以及其他政策情况编制而成的。为履行作为世界海关组织《商品名称及编码协调制度公约》缔约方的义务,我国以《协调制度》为基础制定了《中华人民共和国进出口税则》(2017年),包括我国本国税目和关税税率等内容。
本书力求全面、实用,是海关和进出口企业工作人员必备的工具书。我们相信本书的出版将有助于促进对外经济贸易的发展和规范进出口贸易行为。由于编辑时间较紧,书中难免有各种不尽人意之处,欢迎广大读者提出批评意见和建议。书中内容如有与法规文本不一致之处,均以法规文本为准。


商品详情

总 目 录

Contents

进出口税则1
Import and Export Tariff 1
附表717
Appendix717
附表1 中国—巴基斯坦、智利、新加坡、新西兰、秘鲁、哥斯达黎加、瑞士、冰岛、澳大利亚、
韩国自由贸易协定税目税率表719
Table 1 The Conventional Tariff Rates for China-Pakistan,China-Chile,China-Singapore,
China-New Zealand,China-Peru,China-Costa Rica,China-Switzerland,China-Iceland,
China-Australia,China-Korea FTA719
附表2 进口商品特惠税率表990
Table 2 The Special Preferential Tariff Rates on Import Goods990
附表3 关税配额商品进口税率表1193
Table 3 Tariff Quota Rate on Import Goods1193
附表4 进口商品暂定税率表1195
Table 4 Interim Duty Rate on Import Goods1195
附表5 出口商品暂定税率和特别关税税率表1228
Table 5 Interim Duty Rate and Special Duty Rate on Export Goods1228
附表6 进口商品从量税、复合税税率表1233
Table 6 Specific and Compound Duty Rate on Import Goods1233
附表7 非全税目信息技术产品进口税率表1235
Table 7 Duty Rate on Specific Information Technology Products1235
附表8 进境物品进口税率表1244
Table 8 Duty Rate on Inward Articles1244进出口税则


Import and Export Tariff

目 录中华人民共和国进出口税则目 录
归类总规则(1)


第一类 活动物;动物产品(3)
第一章 活动物(3)
第二章 肉及食用杂碎(8)
第三章 鱼、甲壳动物、软体动物及其他
水生无脊椎动物(13)
第四章 乳品;蛋品;天然蜂蜜;其他食
用动物产品(38)

第五章 其他动物产品(42)


第二类 植物产品(46)
第六章 活树及其他活植物;鳞茎、根及
类似品;插花及装饰用簇叶(46)

第七章 食用蔬菜、根及块茎(49)

第八章 食用水果及坚果;柑橘属水果或
甜瓜的果皮(56)
第九章 咖啡、茶、马黛茶及调味香料(61)
第十章 谷物(64)
第十一章 制粉工业产品;麦芽;淀粉;菊
粉;面筋(66)
第十二章 含油子仁及果实;杂项子仁及果
实;工业用或药用植物;稻草、
秸秆及饲料(70)

第十三章 虫胶;树胶、树脂及其他植物液、
汁(77)
第十四章 编结用植物材料;其他植物产品(79)



第三类 动、植物油、脂及其分解产品;精制
的食用油脂;动、植物蜡(80)


第十五章 动、植物油、脂及其分解产品;
精制的食用油脂;动、植物蜡(80)INDEX
GENERAL RULES FOR THE INTERPRETATION
OF THE HARMONIZED SYSTEM(1)

SECTION Ⅰ LIVE ANIMALS;ANIMAL PRODUCTS(3)
Chapter 1 Live animals(3)
Chapter 2 Meat and edible meat offal(8)
Chapter 3 Fish and crustaceans,molluscs and other 
aquatic invertebrates(13)
Chapter 4 Dairy products;birds' eggs;natural honey;
edible products of animal origin,not 
elsewhere specified or included(38)
Chapter 5 Products of animal origin,not elsewhere 
specified or included(42)

SECTION Ⅱ VEGETABLE PRODUCTS(46)
Chapter 6 Live trees and other plants;bulbs,roots 
and the like;cut flowers and ornamental
foliage(46)
Chapter 7 Edible vegetables and certain roots and
tubers(49)
Chapter 8 Edible fruit and nuts;peel of citrus fruit
or melons(56)
Chapter 9 Coffee,tea,mate and spices(61)
Chapter 10 Cereals(64)
Chapter 11 Products of the milling industry;malt;
starches;inulin;wheat gluten(66)
Chapter 12 Oil seeds and oleaginous fruits;miscell-
aneous grains,seeds and fruit;industrial
or medicinal plants;straw 
and fodder(70)
Chapter 13 Lac;gums,resins and other vegetable
saps and extracts(77)
Chapter 14 Vegetable plaiting materials; vegetable
products not elsewhere specified 
or included(79)

SECTION Ⅲ ANIMAL OR VEGETABLE FATS AND OILS
AND THEIR CLEAVAGE PRODUCTS;
PREPARED EDIBLE FATS;ANIMAL
OR VEGETABLE WAXES(80)
Chapter 15 Animal or vegetable fats and oils and their
cleavage products;prepared edible
fats;animal or vegetable waxes(80)第四类 食品;饮料、酒及醋;烟草、烟草及
烟草代用品的制品(86)


第十六章 肉、鱼、甲壳动物、软体动物及
其他水生无脊椎动物的制品(86)

第十七章 糖及糖食(90)
第十八章 可可及可可制品(92)
第十九章 谷物、粮食粉、淀粉或乳的制品;
糕饼点心(94)
第二十章 蔬菜、水果、坚果或植物其他部
分的制品(97)
第二十一章 杂项食品(104)
第二十二章 饮料、酒及醋(107)
第二十三章 食品工业的残渣及废料;配制的
动物饲料(110)
第二十四章 烟草、烟草及烟草代用品的制品(113)


第五类 矿产品(115)
第二十五章 盐;硫磺;泥土及石料;石膏料、
石灰及水泥(115)
第二十六章 矿砂、矿渣及矿灰(123)
第二十七章 矿物燃料、矿物油及其蒸馏产品;
沥青物质;矿物蜡(127)


第六类 化学工业及其相关工业的产品(134)

第二十八章 无机化学品;贵金属、稀土金属、
放射性元素及其同位素的有机及
无机化合物(134)

第二十九章 有机化学品(153)
第三十章 药品(191)
第三十一章 肥料(200)
第三十二章 鞣料浸膏及染料浸膏;鞣酸及其
衍生物;染料、颜料及其他着色
料;油漆及清漆;油灰及其他类似
胶黏剂;墨水、油墨(205)

第三十三章 精油及香膏;芳香料制品及化妆
盥洗品(212)
第三十四章 肥皂、有机表面活性剂、洗涤剂、
润滑剂、人造蜡、调制蜡、光洁
剂、蜡烛及类似品、塑型用膏、
“牙科用蜡”及牙科用熟石膏
制剂(216)SECTION Ⅳ PREPARED FOODSTUFFS;BEVERAGES,
SPIRITS AND VINEGAR;TOBACCO
AND MANUFACTURED TOBACCO
SUBSTITUTES(86)
Chapter 16 Preparations of meat,of fish or of crusta-
ceans,molluscs or other aquatic
invertebrates(86)
Chapter 17 Sugars and sugar confectionery(90)
Chapter 18 Cocoa and cocoa preparations(92)
Chapter 19 Preparations of cereals,flour,starch or
milk;pastrycooks' products(94)
Chapter 20 Preparations of vegetables,fruit,nuts
or other parts of plants(97)
Chapter 21 Miscellaneous edible preparations(104)
Chapter 22 Beverages,spirits and vinegar(107)
Chapter 23 Residues and waste from the food
industries;prepared animal fodder(110)
Chapter 24 Tobacco and manufactured tobacco
substitutes(113)

SECTION Ⅴ MINERAL PRODUCTS(115)
Chapter 25 Salt;sulphur;earth and stone;plastering
materials,lime and cement(115)
Chapter 26 Ores,slag and ash(123)
Chapter 27 Mineral fuels,mineral oils and products
of their distillation;bituminous
substances;mineral waxes(127)

SECTION Ⅵ PRODUCTS OF THE CHEMICAL OR
ALLIED INDUSTRIES(134)
Chapter 28 Inorganic chemicals;organic or inorganic
compounds of precious metals,of rare-
earth metals,of radioactive elements
or of isotopes(134)
Chapter 29 Organic chemicals(153)
Chapter 30 Pharmaceutical products(191)
Chapter 31 Fertilisers(200)
Chapter 32 Tanning or dyeing extracts;tannins and
their derivatives;dyes,pigments and
other colouring matter;paints and
varnishes;putty and other mastics;
inks(205)
Chapter 33 Essential oils and resinoids;perfumery,
cosmetic or toilet preparations(212)
Chapter 34 Soap,organic surface-active agents,washing
preparations,lubricating preparations,
artificial waxes,prepared waxes,polishing
or scouring preparations,candles and
similar articles,modelling pastes,
“dental waxes”and dental preparations
with a basis of plaster(216) 第三十五章 蛋白类物质;改性淀粉;胶;酶(221)

第三十六章 炸药;烟火制品;火柴;引火合
金;易燃材料制品(224)

第三十七章 照相及电影用品(226)

第三十八章 杂项化学产品(231)

第七类 塑料及其制品;橡胶及其制品(245)

第三十九章 塑料及其制品(245)
第四十章 橡胶及其制品(260)

第八类 生皮、皮革、毛皮及其制品;鞍具及挽
具;旅行用品、手提包及类似容器;动
物肠线(蚕胶丝除外)制品(270)




第四十一章 生皮(毛皮除外)及皮革(270)

第四十二章 皮革制品;鞍具及挽具;旅行用
品、手提包及类似容器;动物肠
线(蚕胶丝除外)制品(276)

第四十三章 毛皮、人造毛皮及其制品(280)


第九类 木及木制品;木炭;软木及软木制品;
稻草、秸秆、针茅或其他编结材料制品;
篮筐及柳条编结品(283)



第四十四章 木及木制品;木炭(283)

第四十五章 软木及软木制品(297)
第四十六章 稻草、秸秆、针茅或其他编结材
料制品;篮筐及柳条编结品(298)


第十类 木浆及其他纤维状纤维素浆;回收
(废碎)纸或纸板;纸、纸板及其制品(301)



第四十七章 木浆及其他纤维状纤维素浆;回
收(废碎)纸或纸板(301) Chapter 35 Albuminoidal substances;modified
starches; glues;enzymes(221)
Chapter 36 Explosives;pyrotechnic products;
matches;pyrophoric alloys;certain
combustible preparations(224)
Chapter 37 Photographic or cinematographic goods
(226)
Chapter 38 Miscellaneous chemical products(231)

SECTION Ⅶ PLASTICS AND ARTICLES THEREOF;
RUBBER AND ARTICLES THEREOF(245)
Chapter 39 Plastics and articles thereof(245)
Chapter 40 Rubber and articles thereof(260)

SECTION Ⅷ RAW HIDES AND SKINS,LEATHER,
FURSKINS AND ARTICLES THEREOF;
SADDLERY AND HARNESS;TRAVEL
GOODS,HANDBAGS AND SIMILAR
CONTAINERS;ARTICLES OF
ANIMAL GUT (OTHER THAN
SILK-WORM GUT)(270)
Chapter 41 Raw hides and skins(other than furskins)
and leather(270)
Chapter 42 Articles of leather;saddlery and harness;
travel goods,handbags and similar 
containers;articles of animal gut
(other than silk-worm gut)(276)
Chapter 43 Furskins and artificial fur;manufactures
thereof(280)

SECTION Ⅸ WOOD AND ARTICLES OF WOOD;
WOOD CHARCOAL;CORK AND
ARTICLES OF CORK;MANUFACTURES
OF STRAW,OF ESPARTO OR OF OTHER
PLAITING MATERIALS;BASKETWARE 
AND WICKERWORK(283)
Chapter 44 Wood and articles of wood;wood
charcoal(283)
Chapter 45 Cork and articles of cork(297)
Chapter 46 Manufactures of straw,of esparto or of
other plaiting materials;basketware
and wickerwork(298)

SECTION Ⅹ PULP OF WOOD OR OF OTHER FIBROUS
CELLULOSIC MATERIAL;RECOVERED
(WASTE AND SCRAP)PAPER OR
PAPERBOARD;PAPER AND PAPERBOARD
AND ARTICLES THEREOF(301)
Chapter 47 Pulp of wood or of other fibrous cellulosic
material;recovered(waste and scrap)
paper or paperboard(301) 第四十八章 纸及纸板;纸浆、纸或纸板制
品(303)
第四十九章 书籍、报纸、印刷图画及其他
印刷品;手稿、打字稿及设计
图纸(319)

第十一类 纺织原料及纺织制品(323)
第五十章 蚕丝(331)
第五十一章 羊毛、动物细毛或粗毛;马毛
纱线及其机织物(333)
第五十二章 棉花(337)
第五十三章 其他植物纺织纤维;纸纱线及
其机织物(347)
第五十四章 化学纤维长丝;化学纤维
纺织材料制扁条及类似品(350)
第五十五章 化学纤维短纤(357)
第五十六章 絮胎、毡呢及无纺织物;特种
纱线;线、绳、索、缆及其制
品(365)
第五十七章 地毯及纺织材料的其他铺地制
品(370)
第五十八章 特种机织物;簇绒织物;花边;
装饰毯;装饰带;刺绣品(372)

第五十九章 浸渍、涂布、包覆或层压的纺
织物;工业用纺织制品(377)

第六十章 针织物及钩编织物(384)
第六十一章 针织或钩编的服装及衣着附件(387)

第六十二章 非针织或非钩编的服装及衣着
附件(396)
第六十三章 其他纺织制成品;成套物品;
旧衣着及旧纺织品;碎织物(406)


第十二类 鞋、帽、伞、杖、鞭及其零件;已
加工的羽毛及其制品;人造花;人
发制品(412)




第六十四章 鞋靴、护腿和类似品及其零件(412)

第六十五章 帽类及其零件(417)
第六十六章 雨伞、阳伞、手杖、鞭子、马
鞭及其零件(419)

第六十七章 已加工羽毛、羽绒及其制品;
人造花;人发制品(420) Chapter 48 Paper and paperboard;articles of paper
pulp,of paper or of paperboard(303)
Chapter 49 Printed books,newspapers,pictures and
other products of the printing industry;
manuscripts,typescripts and plans(319)

SECTION Ⅺ TEXTILES AND TEXTILE ARTICLES(323)
Chapter 50 Silk(331)
Chapter 51 Wool,fine or coarse animal hair;
horsehair yarn and woven fabric(333)
Chapter 52 Cotton(337)
Chapter 53 Other vegetable textile fibres;paper yarn
and woven fabrics of paper yarn(347)
Chapter 54 Man-made filaments;strip and the like of
man-made textile materials(350)
Chapter 55 Man-made staple fibres(357)
Chapter 56 Wadding,felt and nonwovens;special
yarns;twine,cordage,ropes and cables
and articles thereof(365)
Chapter 57 Carpets and other textile floor coverings
(370)
Chapter 58 Special woven fabrics;tufted textile
fabrics;lace;tapestries;triings;
embroidery(372)
Chapter 59 Impregnated,coated,covered or laminated
textile fabrics;textile articles of a kind
suitable for industrial use(377)
Chapter 60 Knitted or crocheted fabrics(384)
Chapter 61 Articles of apparel and clothing accessories,
knitted or crocheted(387)
Chapter 62 Articles of apparel and clothing accessories,
not knitted or crocheted(396)
Chapter 63 Other made up textile articles;sets;worn
clothing and worn textile articles;
rags(406)

SECTION Ⅻ FOOTWEAR,HEADGEAR,UMBRELLAS,
SUN UMBRELLAS,WALKING-STICKS,
SEAT-STICKS,WHIPS,RIDING-CROPS
AND PARTS THEREOF;PREPARED
FEATHERS AND ARTICLES MADE
THEREWITH;ARTIFICIAL FLOWERS;
ARTICLES OF HUMAN HAIR(412)
Chapter 64 Footwear,gaiters and the like;parts of
such articles(412)
Chapter 65 Headgear and parts thereof(417)
Chapter 66 Umbrellas,sun umbrellas,walking-sticks,
seat-sticks,whips,riding-crops and
parts thereof(419)
Chapter 67 Prepared feathers and down and articles
made of feathers or of down;artificial
flowers;articles of human hair(420)第十三类 石料、石膏、水泥、石棉、云母及
类似材料的制品;陶瓷产品;玻璃
及其制品(422)


第六十八章 石料、石膏、水泥、石棉、云
母及类似材料的制品(422)
第六十九章 陶瓷产品(429)
第七十章 玻璃及其制品(434)

第十四类 天然或养殖珍珠、宝石或半宝石、
贵金属、包贵金属及其制品;仿首
饰;硬币(443)



第七十一章 天然或养殖珍珠、宝石或半宝
石、贵金属、包贵金属及其制
品;仿首饰;硬币(443)


第十五类 贱金属及其制品(453)

第七十二章 钢铁(455)
第七十三章 钢铁制品(473)
第七十四章 铜及其制品(484)
第七十五章 镍及其制品(493)
第七十六章 铝及其制品(497)
第七十七章 (保留为税则将来所用)

第七十八章 铅及其制品(504)
第七十九章 锌及其制品(507)
第八十章 锡及其制品(510)
第八十一章 其他贱金属、金属陶瓷及其制
品(513)
第八十二章 贱金属工具、器具、利口器、
餐匙、餐叉及其零件(517)

第八十三章 贱金属杂项制品(524)

第十六类 机器、机械器具、电气设备及其零
件;录音机及放声机、电视图像、
声音的录制和重放设备及其零件、
附件(528)




第八十四章 核反应堆、锅炉、机器、机械
器具及其零件(530)SECTION ⅩⅢ ARTICLES OF STONE,PLASTER,
CEMENT,ASBESTOS,MICA OR
SIMILAR MATERIALS;CERAMIC
PRODUCTS;GLASS AND
GLASSWARE(422)
Chapter 68 Articles of stone,plaster,cement,asbestos,
mica or similar materials(422)
Chapter 69 Ceramic products(429)
Chapter 70 Glass and glassware(434)

SECTION ⅩⅣ NATURAL OR CULTURED PEARLS,
PRECIOUS OR SEMI-PRECIOUS
STONES,PRECIOUS METALS,METALS
CLAD WITH PRECIOUS METAL,AND
ARTICLES THEREOF;IMITATION
JEWELLERY;COIN(443)
Chapter 71 Natural or cultured pearls,precious or semi-
precious stones,precious metals,metals
clad with precious metal,and articles
thereof;imitation jewellery;coin(443)

SECTION ⅩⅤ BASE METALS AND ARTICLES OF
BASE METAL(453)
Chapter 72 Iron and steel(455)
Chapter 73 Articles of iron or steel(473)
Chapter 74 Copper and articles thereof(484)
Chapter 75 Nickel and articles thereof(493)
Chapter 76 Aluminium and articles thereof(497)
Chapter 77 (Reserved for possible future use in the
Tariff)
Chapter 78 Lead and articles thereof(504)
Chapter 79 Zinc and articles thereof(507)
Chapter 80 Tin and articles thereof(510)
Chapter 81 Other base metals;cermets;artiles
thereof(513)
Chapter 82 Tools,implements,cutlery,spoons and
forks,of base metal;parts thereof of
base metal(517)
Chapter 83 Miscellaneous articles of base metal(524)

SECTION ⅩⅥ MACHINERY AND MECHANICAL
APPLIANCES;ELECTRICAL EQUI-
PMENT;PARTS THEREOF;SOUND
RECORDERS AND REPRODUCERS,
TELEVISION IMAGE AND SOUND
RECORDERS AND REPRODUCERS,
AND PARTS AND ACCESSORIES
OF SUCH ARTICLES(528)
Chapter 84 Nuclear reactors,boilers,machinery and
mechanical appliances;parts thereof(530)第八十五章 电机、电气设备及其零件;录音机
及放声机、电视图像、声音的录制
和重放设备及其零件、附件(596)



第十七类 车辆、航空器、船舶及有关运输设备(634)


第八十六章 铁道及电车道机车、车辆及其
零件;铁道及电车道轨道固定
装置及其零件、附件;各种机
械(包括电动机械)交通信号
设备(635)


第八十七章 车辆及其零件、附件,但铁道
及电车道车辆除外(639)

第八十八章 航空器、航天器及其零件(658)

第八十九章 船舶及浮动结构体(660)

第十八类 光学、照相、电影、计量、检验、
医疗或外科用仪器及设备、精密仪
器及设备;钟表;乐器;上述物品
的零件、附件(663)



第九十章 光学、照相、电影、计量、检
验、医疗或外科用仪器及设备、
精密仪器及设备;上述物品的
零件、附件(663)
第九十一章 钟表及其零件(684)
第九十二章 乐器及其零件、附件(689)


第十九类 武器、弹药及其零件、附件(692)

第九十三章 武器、弹药及其零件、附件(692)


第二十类 杂项制品(695)

第九十四章 家具;寝具、褥垫、弹簧床垫、
软坐垫及类似的填充制品;未
列名灯具及照明装置;发光标
志、发光铭牌及类似品;活动
房屋(695)Chapter 85 Electrical machinery and equipment and
parts thereof;sound recorders and
reproducers,television image and sound 
recorders and reproducers,and parts 
and accessories of such articles(596)

SECTION ⅩⅦ VEHICLES,AIRCRAFT,VESSELS AND
ASSOCIATED TRANSPORT 
EQUIPMENT(634)
Chapter 86 Railway or trainway locomotives,rolling-
stock and parts thereof;railway or
trainway track fixtures and fittings
and parts thereof;mechanical(including
electro-mechanical)traffic signalling
equipment of all kinds(635)

Chapter 87 Vehicles other than railway or trainway
rolling-stock,and parts and accessories
thereof(639)
Chapter 88 Aircraft,spacecraft and parts thereof
(658)
Chapter 89 Ships,boats and floating structures(660)

SECTION ⅩⅧ OPTICAL,PHOTOGRAPHIC,CINEMATO-
GRAPHIC,MEASURING,CHECKING,
PRECISION,MEDICAL OR SURGICAL
INSTRUMENTS AND APPARATUS;
CLOCKS AND WATCHES;MUSICAL
INSTRUMENTS;PARTS AND ACCES-
SORIES THEREOF(663)
Chapter 90 Optical,photographic,cinematographic,
measuring,checking,precision,medical
or surgical instruments and apparatus;
parts and accessories thereof(663)
Chapter91 Clocks and watches and parts thereof(684)
Chapter 92 Musical instruments;parts and acces-
sories of such articles(689)

SECTION ⅩⅨ ARMS AND AUNITION;PARTS 
AND ACCESSORIES THEREOF(692)
Chapter 93 Arms and aunition;parts and
accessories thereof(692)

SECTION ⅩⅩ MISCELLANEOUS MANUFACTURED
ARTICLES(695)
Chapter 94 Furniture;bedding,mattresses,mattress
supports,cushions and similar stuffed
furnishings;lamps and lighting fittings,
not elsewhere specified or included;
illuminated signs,illuminated name-plates
and the like;prefabricated buildings(695) 第九十五章 玩具、游戏品、运动用品及其
零件、附件(700)
第九十六章 杂项制品(706)


第二十一类 艺术品、收藏品及古物(713)

第九十七章 艺术品、收藏品及古物(713) Chapter 95 Toys,games and sports requisites;parts
and accessories thereof(700)
Chapter 96 Miscellaneous manufactured articles
(706)

SECTION ⅩⅪ WORKS OF ART,COLLECTORS'
PIECES AND ANTIQUES(713)
Chapter 97 Works of art,collectors' pieces and
antiques(713)归类总规则归 类 总 规 则 GENERAL RULES FOR THE 
INTERPRETATION OF THE 
HARMONIZED SYSTEM
货品在协调制度中的归类,应遵循以下规则: Classification of goods in the nomenclature shall be gov-
erned by 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 rea-
son,goods are, prima facie, classifiable under two or more headings, classification 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 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 3(a) or 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相机套、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 essential 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 materials 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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