透析企业进出口商品归类的法律风险

企业在进出口商品归类时面临申报不实的法律风险,该风险源于商品归类的技术性和制度性困难。申报不实作为行政违法行为,与归类差错的区别在于其构成要件应包含主观过错。企业可提出归类差错而非申报不实的抗辩,并利用预归类、商品归类行政复议及申报不实行政复议等防范和救济途径。

Enterprises face the legal risk of false declaration facing the enterprise while they import and export products, which originates from the difficulties of techniques and institutions of commodity categorization. As an illegal administrative activity, false declaration differs from categorization mistakes in critical component, which should include subjective fault. Enterprises may plead that mistakes happen just because of categorization mistakes instead of false declaration, and make full use of the systems of commodity pre - classification, commodity classification administrative review and ask not to conduct administrative review, and so on.