《海关进出口商品规范申报目录》使用说明

《海关进出口商品规范申报目录》使用说明进出口企业在填报海关进出口商品报关单的“商品名称、规格型号”栏目时，应当按照本《规范申报目录》中所列商品申报要素的内容填报。为方便读者使用《规范申报目录》，特作说明如下：一、《海关进出口商品规范申报目录》（以下简称《目录》）采用了与《中华人民共和国进出口税则》一致的结构，所列商品按照类、章层次排列。为了准确理解对商品规范申报的要求，在相关章前对该章的共性问题用“注解”加以说明。《目录》的“税则号列”栏及对应的“商品名称”栏所列内容分别与《税则》的“税则号列”栏所列相应编码及“商品名称”栏所列相应内容相同。二、《目录》正文由“税则号列”、“商品名称”、“申报要素”栏组成。其中，在“申报要素”栏中，用“A”代表“归类要素”，用“B”代表“价格要素”，用“C”代表“审单及其他要素”，用“例”代表“说明举例”。税则号列商品名称申报要素（A:归类要素B:价格要素C:审单及其他要素）及说明举例0208.1020---冻兔肉、兔头除外A:1.品名;2.制作或保存方法（冻）。B:3.包装规格三、《目录》属于结构性目录，其中所列商品按照不同位数编码所代表的层次进行排列，当某一层次编码商品所要求的申报要素与上一层次编码商品的申报要素相同时，则该商品的“税则号列”、“商品名称”、“申报要素”就不列示在本书中。此时应使用上一层次编码商品的申报要素内容，例如：税则号列商品名称申报要素（A:归类要素B:价格要素C:审单及其他要素）及说明举例01.02牛A:1.品名;2.是否改良种用-家牛:0102.2100--改良种用-水牛:0102.3100--改良种用商品编码0102.2100和0102.3100的“申报要素”与上一层级01.02相同的，编码0102.2100和0102.3100所列商品对应的内容就不列在本书中，他们的“申报要素”与上一层级编码01.02所列商品申报要素相同。编者2014年1月《海关进出口商品规范申报目录》电子版免费赠送回执单单位公章：单位名称联系人单位地址电话电子邮箱手机备注注：请加盖单位公章，发送电子邮件至[e-mail]，我们将通过电子邮件及时为您发送。《海关进出口税则及申报指南》服务电话：[phone]，传真：[phone]海关进出口商品规范申报目录1109第五部分海关进出口商品规范申报目录目录第一类活动物；动物产品················································································································································（1110）第一章（1110）第二章（1110）第三章（1111）第四章（1115）第五章（1116）第二类植物产品··································································································································································（1117）第六章（1117）第七章（1117）第八章（1118）第九章（1120）第十章（1120）第十一章（1121）第十二章（1121）第十三章（1122）第十四章（1123）第三类动、植物油、脂及其分解产品；精制的食用油脂；动、植物蜡········································································（1123）第十五章（1123）第四类食品；饮料、酒及醋；烟草、烟草及烟草代用品的制品···················································································（1125）第十六章（1125）第十七章（1126）第十八章（1126）第十九章（1127）第二十章（1127）第二十一章（1128）第二十二章（1129）第二十三章（1130）第二十四章（1131）第五类矿产品·····································································································································································（1131）第二十五章（1131）第二十六章（1133）第二十七章（1134）第六类化学工业及其相关工业的产品····························································································································（1136）第二十八章（1136）第二十九章（1139）第三十章（1141）第三十一章（1142）第三十二章（1142）第三十三章（1143）第三十四章（1144）第三十五章（1145）第三十六章（1145）第三十七章（1145）第三十八章（1146）第七类塑料及其制品；橡胶及其制品······························································································································（1148）第三十九章（1148）第四十章（1150）第八类生皮、皮革、毛皮及其制品；鞍具及挽具；旅行用品、手提包及类似容器；动物肠线（蚕胶丝除外）制品·····（1151）第四十一章（1151）第四十二章（1153）第四十三章（1153）第九类木及木制品；木炭；软木及软木制品；稻草、秸秆、针茅或其他编结材料制品；篮筐及柳条编结品·········（1154）第四十四章（1154）第四十五章（1156）第四十六章（1156）第十类木浆及其他纤维状纤维素浆；回收（废碎）纸或纸板；纸、纸板及其制品····················································（1157）第四十七章（1157）第四十八章（1157）第四十九章（1160）第十一类纺织原料及纺织制品··········································································································································（1161）第五十章（1161）第五十一章（1161）第五十二章（1162）第五十三章（1163）第五十四章（1164）第五十五章（1165）第五十六章（1166）第五十七章（1167）第五十八章（1168）第五十九章（1169）第六十章（1170）第六十一章（1170）第六十二章（1171）第六十三章（1172）第十二类鞋、帽、伞、杖、鞭及其零件；已加工的羽毛及其制品；人造花；人发制品············································（1173）第六十四章（1173）第六十五章（1173）第六十六章（1173）第六十七章（1174）第十三类石料、石膏、水泥、石棉、云母及类似材料的制品；陶瓷产品；玻璃及其制品········································（1174）第六十八章（1174）第六十九章陶瓷产品（1175）第七十章（1176）第十四类天然或养殖珍珠、宝石或半宝石、贵金属、包贵金属及其制品；仿首饰；硬币········································（1178）第七十一章（1178）第十五类贱金属及其制品··················································································································································（1179）第七十二章（1179）第七十三章（1183）第七十四章（1184）第七十五章（1186）第七十六章（1186）第七十七章（保留为税则将来所用）第七十八章（1188）第七十九章（1188）第八十章（1188）第八十一章（1189）第八十二章（1190）第八十三章（1191）第十六类机器、机械器具、电气设备及其零件；录音机及放声机、电视图像、声音的录制和重放设备及其零件、附件·····································································································································································（1192）第八十四章（1192）第八十五章（1202）第十七类车辆、航空器、船舶及有关运输设备···············································································································（1208）第八十六章（1208）第八十七章（1208）第八十八章（1213）第八十九章（1214）第十八类光学、照相、电影、计量、检验、医疗或外科用仪器及设备、精密仪器及设备；钟表；乐器；上述物品的零件、附件··················································································································································（1214）第九十章（1214）第九十一章（1218）第九十二章（1218）第十九类武器、弹药及其零件、附件······························································································································（1219）第九十三章（1219）第二十类杂项制品······························································································································································（1219）第九十四章（1219）第九十五章（1220）第九十六章（1221）第二十一类艺术品、收藏品及古物··································································································································（1222）第九十七章（1222）中华人民共和国海关进出口税则1110第一类活动物；动物产品第一章活动物税则号列商品名称申报要素(A:归类要素B:价格要素C:审单及其他要素)及说明举例01.01马、驴、骡:A:1