Drugdu.com expert's response:

The six major bases for the classification of import and export commodities mainly include the following aspects:

Ⅰ. The Harmonized System Convention on Commodity Nomenclature and Coding (HS Convention) Commodity Classification System:

The classification of import and export commodities is first and foremost conducted under the commodity classification system of the Harmonized System Convention (abbreviated as HS Convention). This is an internationally recognized standard for commodity classification, used for coding and categorizing commodities in global trade.

Ⅱ. Customs Tariff of the People's Republic of China:

The Customs Tariff serves as the fundamental document for China's customs authorities to classify and levy taxes on import and export commodities. It provides detailed listings of tariff numbers and rates for various commodities, serving as a crucial basis for determining the coding and tariff rates of import and export commodities.

Ⅲ. Explanatory Notes to the Customs Tariff of the People's Republic of China and Subheading Notes to the Customs Tariff of the People's Republic of China:

These two documents offer further explanations and supplements to the Customs Tariff, detailing the specific scope, definitions, and classification principles of commodities under each tariff number. They facilitate accurate understanding and application of tariff regulations.

Ⅳ. Administrative Rulings and Commodity Classification Decisions issued by the General Administration of Customs:

The General Administration of Customs will issue administrative rulings and commodity classification decisions on commodity classification based on actual situations. These documents have legal effect and serve as official references for resolving disputes and issues related to the classification of specific commodities.

Ⅴ. Relevant National and Industry Standards:

In the process of classifying import and export commodities, if a commodity is not explicitly defined in the Tariff and related explanatory notes, relevant national and industry standards can be referred to for classification. These standards, typically formulated by governments or industry associations, possess high authority and guidance.

Ⅵ. Results of Customs Laboratory Tests and Inspections:

In certain cases, customs authorities may request importers and exporters to provide samples of commodities for laboratory tests or inspections. The results recognized by customs will serve as an important basis for commodity classification, contributing to the accuracy and fairness of the classification process.

In summary, the six major bases for the classification of import and export commodities encompass the HS Convention Commodity Classification System, the Customs Tariff and its explanatory notes, administrative rulings and classification decisions issued by the General Administration of Customs, relevant national and industry standards, as well as customs laboratory test and inspection results. These bases collectively constitute a comprehensive system for the classification of import and export commodities in China, ensuring the accuracy and uniformity of classification.