商品归类争端产生原因及其解决路径探讨

A Probe into the Causes of Commodity Classification Disputes and the Solutions

商品归类工作是海关各项业务的基础,与国家贸易、安全、税收政策的实施息息相关。在全国通关一体化的模式下,商品归类工作的基础性、国际性、复杂性、敏感性的特点越发明显,这也引发了海关和企业之间的归类争端行为层出不穷、矛盾突出。基于上述原因,本文从目前海关和企业的商品归类工作现状入手,通过对两大责任主体归类工作方式的比较,找出差距、弥补鸿沟;并分别从商品归类行为本身和海关商品归类执法两个层面综合分析归类争端产生的原因,力图通过深度剖析问题产生的本质,从海关和企业两个维度着手给出相应建议,为海关和企业之间引发的商品归类争端的高效解决提供可行路径。

Commodity classification is fundamental to Customs operations and closely related to the implementation of national trade,security and taxation policies.Under the background of the national integration of Customs clearance,commodity classification is becoming more and more fundamental,international,complicated and sensitive in Customs operations.This trend also leads to endless classification disputes and prominent contradictions between Customs and business.Based on the above reasons,this paper starts from the current situation of commodity classification carried out by Customs and business,and finds out and fills the gap by comparing the working methods of both parties.This paper also comprehensively analyzes the causes of classification disputes from the perspective of commodity classification practice and law enforcement,and puts forward corresponding suggestions from the two dimensions of Customs and business through in-depth analysis of the nature of the problems,so as to provide a feasible path for the efficient settlement of commodity classification disputes between Customs and business.