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如何找到正确的HS或HTS代码

通过这个有用的指南,你可以了解协调系统的复杂性.

为了到达你的客户,你的产品必须跨越国际边界. 这可能是一个复杂的过程,包括文书工作和法律声明. 确保这个过程顺利进行, 对你的产品进行正确的关税分类成为你海关活动的一个关键部分. 在本指南, we explain the fundamentals of the customs classification system so that you can better understand this important process. 

什么是协调系统,为什么它很重要?

The Harmonised System (HS) was developed by the World Customs Organisation as a multipurpose international product classification that describes all products that may be internationally traded. 为商品成功跨越国际边界, 必须申报正确的HS代码(也称为HTS代码). 这一法规决定了适当的关税和应纳税率的项目. 

它是如何工作的?

The HS Code system uses an internationally applied 6-digit number as the basis for local country classification. The HS consists of 5,300 article or product descriptions that appear as ‘标题s’ and ‘sub标题s’. 在理论上, 所有使用HS协议的国家应将某一产品归类为具有相同HS部分的产品, 章, 标题 和副标题; though in practice conflicts can arise. 

不幸的是, 并非所有国家都采用相同的HS版本, 或者以相同的方式应用规则. 这种不确定性, 以及产品越来越复杂, historic ruling decisions and a lack of expertise concerning the technical aspects of a given product, 组合创建复杂的, 不一致和危险的分类规则,可能很难导航. 

谁负责对货物进行分类?

作为进口商或出口商, 对装运的货物进行正确分类是你方的法律责任. 然后代表您正确地向海关申报该分类, 以你的名义行事.

为什么HS分类是这样一个风险区域?

如果分类不正确,HS分类是有风险的, 因为你可能支付了错误的关税和税的产品. This can result in a retrospective duty or tax bill for the back payment of all the goods you incorrectly classified. 这可能导致大量的处罚和罚款, 甚至会导致你的货物被没收或销毁. 

不正确的分类也会导致多缴税款, 这对你的企业的现金流有影响吗. 对多缴税款可提出追溯索偿, 但你必须能够完全支持你的论点,为这种回顾性的改变和主张.

关税分类是一项专业技能,需要广泛的知识基础和经验. 并非所有的进口商或出口商都必须具备这方面的专长. 在德迅,华体汇体育app已经在全球范围内运输货物超过125年.  正确地向海关申报货物是华体汇体育app服务的关键. 华体汇体育app在世界各地的海关和贸易合规团队都是HS分类方面的专家, 并准备为您提供关于如何对产品进行最佳分类的建议. 

在哪里Kuehne+Nagel可以帮助你?

Our customs and trade compliance staff are up-to-date with all aspects of customs activity and are required to be able to demonstrate professional competence in these areas in support of Authorised Economic Operator (AEO) authorisations.

华体汇体育app可以识别你的分类中可能存在的风险,并优化你的分类, taking advantage of available benefits - such as legitimate re-classification and reduced duty rates - and duty suspensions. To find out more about our HS Classification advisory services and our wide range of customs and trade compliance services, 请与华体汇体育app联系.


常见问题

并不是所有的产品都能简单分类. Some items are simple to describe and such products can be searched for in the index of your local country tariff – often available online. 你应该经常阅读关税表上的注释. 这些条款可能具体包括或排除某些项目,并提供其他指导.

如果你的产品很难归类, 或无法在索引中找到, 然后你需要考虑它的形式和功能. 这可能很复杂,你需要考虑“解释的一般规则”,或“GRIs”。. 

如果您需要使用GRIs对您的产品进行分类, 然后你可能就需要专家的指导了.

HS将货物分配给21个部分中的一个, 然后将这些物品归入特定的章节, 标题, 和副标题, 这个顺序. 例如,男士棉质t恤是这样分类的: 

  • HS部分:第十一节:“纺织品和纺织品制品”
  • HS第62章:“非针织或钩编的服装及服装配件”
  • HS项目:项目6205:“男式或男式衬衫”
  • HS小标题:小标题620520:“棉花”

HS classification is also used by governments and customs agencies worldwide for governing controlled goods, 额外的税, 适用原产地规则, 贸易政策和贸易统计, quota controls and price monitoring; as well as analysis, 安全控制和风险分析, 和类似用途.

这是在HS下货物分类的6条规则. They intend to provide uniform legal interpretation of HS nomenclature for the proper classification of goods, 尽管在实践中不同国家有一些差异. GRIs按严格的数字顺序应用. 这里华体汇体育app举几个例子.

注:这些例子仅供说明. 如对GRIs适用于某一特定项目有任何疑问, 你应该征求专家的意见.

规则1

规则1解释了章节的标题 & 分章节没有法律地位. Classification is to be determined according to the terms of 标题s and relative Section or Chapter Notes and by reference to the other Interpretative Rules.
规则1 of the GRI states that just because Chapter 87 is titled ‘Vehicles other than railway or tramway rolling stock and parts and accessories thereof’, 这并不意味着你在汽车上找到的每一件物品都会自动包含在内. 以轮胎为例,它属于第40章.

规则2

Part (a) of this Rule states that the same 标题s apply to incomplete products if they have the character of the complete article. It also states that unassembled products are classified in the same 标题 as the fully assembled product. 

这条规则的(b)部分讨论的是混合物或物质的组合. 它扩展了标题的范围,而标题指的是一个特定的材料或实质, 将这些货物与其他材料或物质混合或组合. 

如果此规则的效果是呈现明显可分为两个或多个标题的产品, 那么规则3必须适用.

规则2, (a)部分涵盖了诸如可拆卸家具之类的东西, or anything supplied in kit form – and it may not have to be the complete kit It means that an incomplete car for restoration would still be classified as if it were complete. 

规则2, Part (b) means that a 60% cotton - 40% polyester man’s shirt would be classified under Cotton Shirts; a 50/50 mix shirt however would have to be classified under 规则3.

规则3

当产品可以被分为两个或更多的标题时,规则3就起作用了.

Part (a) states that the 标题 which provides a specific description of the item will take precedence over the 标题 which provides only a general description. 

第(b)部分涉及由不同材料组成的混合物和复合物品, and states that these items must be classified according to the material or component which gives them their essential character. 

Part (c) states that any items which cannot be classified under (a) and (b) are to be classified in the 标题 which occurs last among those which equally merit consideration.

规则3 – especially part (b) - is very open to interpretation and expert opinion should always be sought whenever this rule is invoked.

(a)部分规定塑料瓶应归入标题3923下的类别, 具体描述了‘Carboys, 瓶, 烧瓶和类似的物品,而不是根据3926规定的“其他塑料物品”.

部分(b)是指在一个由塑料尺组成的几何集合中, 一个塑料量角器和一个钢罗盘, 指南针可能被认为是决定性的特征,因为它具有最高的价值. 不过同样, 货物可能必须作为两个或三个单独的项目输入,并按其价值分配. The function of an item has significant impact – a laser is classified under 章 9013 but a laser used in fibre-optic telecommunications equipment may be classified as telecoms equipment under 8517.
(c)部分是指50%的棉花, 50% polyester woven men’s shirt – both of which mixtures equally define the character of the goods - would be classified under the later numeric 标题 62053000 as being of man-made fibres, 而不是低于62052000, 这也适用于棉花.

规则4

本规则适用于不能按规则1至3分类的货物. It states that such goods are to be classified in the 标题 for those with which they are most akin. 然而, because of the comprehensive structure of the classifications, this rule is rarely applied.

该规则采用一种常识性的分类方法. 简单地说, 如果它看起来像只鸭子, 像鸭子一样嘎嘎叫,像鸭子一样走路——那么它应该被归为鸭子.

规则5

规则5是关于盒子的, 用于包装产品的容器和包装材料. 在大多数情况下, 只要材料不是为重复使用而设计的, 这些项目与产品本身分类. 

因此,装有玩具车的纸板盒和塑料盒并没有分开分类. A sea freight container used to transport goods – even if a single load of the same goods – is not considered part of the goods though, 并单独处理.

规则6

以前的《华体汇体育app》处理标题一级的分类问题. The purpose of rule 6 is to ensure that Rules 1-5 are also applied to the classification of goods at sub-标题 level subject, 只要考虑到副标题说明. 

HS分类错综复杂,其应用有时令人困惑. 以下两个例子说明HS分类的不一致性:

  1. Many companies make specialised products and they declare all spares and parts of those products as being parts of the main product – this is sometime correct and duty rates are usually quite low. 然而, “通用”部件——如螺丝, 弹簧, 洗衣机, 坚果, o形圈和类似的东西在其他地方被归类为那些特殊的物品, 通常税率较高.
  2. Sub标题 9505 10 covers articles that are broadly recognised as traditionally used at Christmas festivities and exclusively manufactured and designed as articles for Christmas festivities. 然而,它不包括“冬季”的文章。,  如冰柱, 雪——晶体, 星星, 驯鹿, 知更鸟和雪人, because they are not exclusively used for Christmas festivities but mainly as decorations during the winter season. 在英国,圣诞装饰品的关税差额是0%到2%之间.7%用于冬季装饰.

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