In order to facilitate the consignees and consignors of import and export goods and their agents to correctly declare commodity classification matters, reduce commodity classification disputes, and ensure the uniformity of customs commodity classification law enforcement, the General Administration of Customs has decided to publish the 2017 Commodity Classification Decision (II.) in accordance with the relevant provisions of the Provisions of the Customs of the People's Republic of China on the Administration of Commodity Classification of Imported and Exported Goods (Order No. 158 of the General Administration of Customs).
2017 Commodity Classification Decision (II.)
Classification decision number | Commodity Tariff Code column | The title of the product | Product description | Classification decisions |
Z2017-003 | 3824.9999 | Classification decisions | The product is a colorless solid with a strong odor. Pinene is obtained by fractionation of turpentine and then isomerization reaction, of which camphene contains about 83% and tricyclic contains about 14%. | The camphene and tricycline contained in it do not belong to the two isomers of the same organic compound, and do not comply with the provisions of Note 1 (2) of Chapter 29 of the Import and Export Tariff of the People's Republic of China. According to General Rule I, it should be classified under Tariff Code 3824.9999. |
Some of the commodity classification decisions that have been repealed at the same time due to changes in the laws and administrative regulations on which they are based shall be published at the same time.
2017 Repealed Commodity Classification Decision (II.)
| Serial number | Serial number | The title of the product |
1 | Z2006－0116 | Camphene |
| 2 | Z2006－0127 | Vitamin phosphate |
| 3 | Z2006－0131 | Chlortetracycline for feed additives |
| 4 | Z2006－0142 | Can be vegan |
| 5 | Z2006－0143 | Ruigao |
| 6 | Z2006－0144 | Yifeijia |
| 7 | z2006-0145 | Ansul |
| 8 | Z2006－0392 | Salt core |
| 9 | Z2006－0397 | Ceramic carriers |
10 | Z2006－0517 | CPU cooling components |
| 11 | Z2006－0626 | "Matrix 2360" programmable automatic cutting machine |
| 12 | Z2006－0830 | Auto parts |
| 13 | Z2006－1073 | Dewe-3010 Spectrum Analysis System |
| 14 | Z2006－1200 | Globulin |
| 15 | Z2006－1332 | Nucleic acid protein preparation purification system |
| 16 | Z2008－0099 | Torsional stress protection device |
| 17 | Z2009－0158 | Hydraulics fittings |
The above classification decision will be implemented from October 1, 2017.
Why does the customs question the classification of imported and exported goods?
Commodity classification is one of the main factors affecting the collection of tariffs on import and export goods, as well as the main factors affecting the agreed tax rate and preferential tax rate of imported goods, or the main factor affecting trade sanctions and trade guarantees, and the main factor affecting the legal unit of measurement of import and export goods.
Different commodity classification, different customs supervision conditions, different tax rates, and different declaration elements are all directly affecting the way of tariff calculation and collection of import and export goods.