服装在《税则》中的税目编排及其归类风险浅析  

Analysis of the Tariff Heading Schedule and the Classification Risk about the Apparel

作　　者：王华强[1] 

机构地区：[1]上海海关学院经济系

出　　处：《纺织导报》2011年第12期115-117,共3页China Textile Leader

摘　　要：服装是我国优势出口商品,同时每年我国也大量进口各种高级时装,口岸清关不畅事情时有发生。商品归类工作是海关各项工作的基础,HS编码的确定直接关系国家政策的实施及企业贸易成本的核算。本文将以《中华人民共和国进出口税则》为依据,对服装的税目编排及其潜在的归类风险进行研究,以便货物的顺利清关。There not only are a large number of apparel exported to overseas markets,but also are various high fashion imported in China every year.It’s often along with much trouble at the clearance links.Customs classification is basis for the whole customs work.The determination of the HS code is directly affecting the implementation of the national policy and the corporate cost accounting.In order to have the clearance of goods successfully,the author analyzed the risk of tariff heading schedule and classification of the apparel based on Import and Export Tariff of the People’s Republic of China in this article.

关 键 词：归类 服装 风险 编排 税目 中华人民共和国 出口商品 高级时装 

分 类 号：F752.5[经济管理—国际贸易]