AnnouncementNo. 16 of the General Administration of Customs of the People's Republic of China in 2006
In order to standardize the declaration behavior of import and export enterprises, improve the quality of declaration data and promote trade facilitation, the General Administration of Customs has formulated the Catalogue of People's Republic of China (PRC)'s Import and Export Commodities Declaration (hereinafter referred to as the Catalogue, published by China Customs Press).
This catalogue shall take effect as of May 6, 2006. The consignor and consignor of import and export goods and their agents shall fill in the customs declaration form in strict accordance with the requirements of the Catalogue of Commodity Names and Specifications, and go through customs clearance procedures according to law.
It is hereby announced.
General Administration of Customs of the People's Republic of China April 7, 2006
Standardized declaration principle
1. The standardized declaration of customs declaration forms is based on the Specification for Filling in Import and Export Goods Declaration Forms in People's Republic of China (PRC), the Regulations on the Administration of Import and Export Goods Declaration in People's Republic of China (PRC) and the Catalogue of Import and Export Goods Declaration of Shanghai Customs (hereinafter referred to as the Catalogue).
Two. Requirements for filling in the commodity name column of the customs declaration:
The name of the commodity must be filled in with the accurate Chinese name, and the English name should be directly filled in after the Chinese name (except for the whole vehicle or without the English name).
The ingredients, contents, uses, brands and other elements of commodities must be reported in the order required by the catalogue, and the two must be separated by commas. If the content exceeds the number of characters limited by the computer, the excess can be filled in the specification column. * * * 255 characters (i.e. 127 Chinese characters) can be entered in this column, and the length of this column for EDI and electronic port declaration is 50 characters (i.e., 25 Chinese characters). Three, the specification column reporting requirements:
The technical parameters such as model, brand and chemical formula that need to be declared for imported goods shall be filled in the specification column in the order required by the catalogue, separated by commas and ending with a period. Declaration elements that exceed the character limit of the product name are declared after them, separated by commas and ended with a period. If the content exceeds the number of characters limited by the computer, the excess can be filled in the remarks column. * * * 255 characters (i.e. 127 Chinese characters) can be entered in this column, and the length of this column for EDI and electronic port declaration is 50 characters (i.e., 25 Chinese characters). The following "illegal characters" shall not be declared in this column:
(1) Commodity quantity and unit of measurement cannot be filled in. For example: 13 bottles, 15 sets, etc. , it is recommended to fill in other appropriate columns. Where it is required to declare "packaging", the quantity shall not be increased, and the packaging form shall be clearly declared. Such as barrels, cans, etc. ;
(2) Don't just fill in a set of ambiguous numbers without any other content. For example, all the contents reported are "6820", and it is recommended to declare them as "model 6820". Standardize the meaning of numbers by making comments;
(3) Symbols with ambiguous meanings, such as "-"and "?" , shall not appear alone. Wait, I suggest deleting it.
Four, the remarks column reporting requirements:
Enter a declaration element that exceeds the character limit in the Specification column, ending with a period. Enter the names and numbers of other certificates other than the statutory producer certificate, such as: certificate of origin (except goods enjoying CEPA tax rate), original invoice of manufacturer, AWTA (Australian wool inspection certificate), approval form for foreign-invested equipment, etc. , separated by commas, and ended with a period. Enter other elements to declare. (For example: manufacturer, date of goods signing, technological process, original price of old equipment, service life, acceptable life, residual value rate, etc.). ) 255 characters can be entered in this column (i.e. 127 Chinese characters), and the length of this column pre-entered and declared through EDI and electronic port is 50 characters (i.e., 25 Chinese characters are entered continuously).
Customs declaration of import and export commodity specifications
The first part is the customs tariff: 1 is the "tariff code column", and its eight digits are completely consistent with the "People's Republic of China (PRC) Import and Export Tariff", and on this basis, the 10 digit code of the customs has been added.
The second column is "Chinese name of the goods".
The third column is "import tax rate", in which 1 column is the most-favored-nation tax rate, which is applicable to goods imported from WTO members or countries or regions that have signed reciprocal bilateral trade agreements with China; The second column is the tariff rate of China and Pakistan, which is applicable to some imported goods originating in Pakistan; Column 3 is the general tax rate, which is applicable to goods imported from countries or regions other than 1 and 2.
The fourth column is "VAT rate", which is exempted when the column is blank. Others are 13% and 17%.
The fifth column is "export tax rebate rate", and the figures in the column indicate the corresponding tax rebate rate.
Article 6 As a "unit of measurement", it is the legal unit of measurement used in customs statistics.
Article 7 is listed as "regulatory conditions", and the corresponding code indicates the regulatory certification code that should be submitted to the customs when importing and exporting general trade. Please refer to the supervision certificate and name code list in this book for specific names.
Column 8 is "English name of the goods".
The tax rates in all columns of this tariff are ad valorem taxes (except * *).
* * Specific tax and compound tax are indicated in the tax rate column of this tariff. See Annex 2 for specific tax rates.
If the tax rate in this tariff is marked with *, it means that the tax rate is the extra-quota tax rate for imported goods with tariff quotas. See Annex 3 for the tax rate within quota.
If the tariff is marked with * before the tariff number, it means that some commodities under the tariff number can be taxed at the tax rate in Annex 4 of this tariff on the basis of the information technology product certificate issued by the Ministry of Information Industry.
The second part collects the latest laws, regulations and management measures on foreign trade management issued by the Ministry of Finance, the Ministry of Commerce, the General Administration of Customs and other relevant ministries, with accurate English translation.
Bilingual reference helps relevant personnel to better grasp the laws, regulations and management methods of import and export trade. In order to facilitate readers to declare customs and calculate customs duties, this book also contains two parts: the common code table of customs declaration automation system and the calculation method of customs tax.
Part III: This book has added the "Instructions for Customs Declaration" that must be filled in, that is, the newly compiled Catalogue of Import and Export Commodities in People's Republic of China (PRC).
Readers can find the relevant data of customs import and export tariff and relevant Chinese and English laws and regulations through this book or CD-ROM.
General rules of classification
Live animals of the first kind; animal products
Chapter I Live Animals
Chapter II Meat and Eating Chopsticks
Chapter III Fish, Crustaceans, Molluscs and Other Aquatic Invertebrates
Chapter iv dairy products; Eggs; Natural honey; Other animal foods
Chapter V Other Animal Products
The second plant product
Chapter VI Living Trees and Other Living Plants; Bulbs, roots, etc. Clustered leaves used for flower arrangement and decoration.
Chapter VII Edible Vegetables, Roots and Tubers
Chapter VIII Edible fruits and nuts; The skin of a citrus fruit or melon.
Chapter 9 Coffee, Tea, Paraguay Tea and Spices
Chapter 10 Grain
Chapter XI Milling industrial products; Malt; Starch; Inulin; gluten
Chapter XII Oilseeds and Fruits; Miscellaneous seeds and fruits; Industrial or medicinal plants; Straw, thousand stalks and feed
Chapter 13 shellac; Gums, resins and other plant liquids and juices.
Chapter XIV Plant Materials for Knitting; Other plant products
The third kind of animal and vegetable oils, fingers and their decomposition products; Refined edible oil and fat; Animal and vegetable wax
Chapter XV Animal and vegetable oils, fats and their decomposition products; Refined edible oil and fat; Animal and vegetable wax
The fourth kind of food; Feed, wine and vinegar; And substitutes.
Chapter 16 Pupils such as meat, fish, crustaceans and mollusks have no backbones.
Chapter 17 Sugar and Sugar Food
Chapter XVIII Cocoa and Cocoa Products
Chapter XIX Cereals, Cereal Powder, Flour or Dairy Products; Cake dessert
Chapter 20 Products of vegetables, fruits, nuts or other parts of plants
Chapter XXI Miscellaneous Food
Chapter 22 Feed, Wine and Vinegar
Chapter 23 Residues and wastes from the food industry; Refined animal feed
Chapter 24, Substitute Products
Category 5 mineral products
Products of the sixth category of chemical industry and its related industries
Class VII plastics and their products; Rubber and its products
Eighth categories of hides, leather, furs and their products; Saddles and harnesses; Travel goods, handbags containers; Animal viscera products
Category 9 Wood and wood products; Charcoal; Cork and cork products; Straw, wheat straw, Stipa or other woven material products; Basket and wicker weaving
Tenth kinds of wood pulp and other fibrous cellulose pulp; Recycled paper or paperboard; Paper, paperboard and its products
Eleventh categories of textile raw materials and textile products
Twelfth kinds of shoes, hats, umbrellas, sticks, whips and their parts; Processing feathers and their products; Artificial flowers; Human hair products
Thirteenth stone, cement, asbestos, mica and similar materials products; Ceramic products; Glass and its products
……
The above information is for reference only. See: Customs Import and Export Tariff of the People's Republic of China (20 10).