塑料原料的税则归类分析

Analysis on the Classification of Plastic Raw Material

塑料原料的归类会涉及到较多的有机化合物名称,对于多数报关员而言在归类时会被各子目条文中的化学名称所影响,认为只要子目条文中所描述的化学成分与待查商品的成分名称一致就可以进行归类,殊不知子目条文中具体列名的商品对化学成分在数值上是有不同的要求。本文举例分析,结合图表,总结出品目比较成分,子目确定临界值的方法帮助报关员进行快速准确的编码查找。

The classification of plastic raw materials will involve more organic compounds in the name of the majority of customs officers in the classification will be the sub-head of the chemical name of the impact, that only as described in the sub-head of the chemical Composition and the name of the product to be identified in line with the name can be classified, not knowing the subhead of the specific lisdng of the goods on the chemical composition of the value is a different requirement. In this paper, combined with the chart, summed up the comparative elements of the items, sub-bead to determine the critical value of the method to help the declaration of fast and accurate code to find.