关于进出口商品归类风险的成因探析和防范  

Cause and Prevention of the Risks in Import and Export Commodities Classification

作　　者：杨波[1] 张睿[2] 魏佳佳[1] 

机构地区：[1]南京海关所属金陵海关 [2]南京海关审单处

出　　处：《海关与经贸研究》2016年第1期59-66,81,共9页Journal of Customs and Trade

摘　　要：归类风险在审单风险中的影响举足轻重,为进一步提高归类水平、降低归类风险,有必要深入分析商品归类错误的原因。根据2015年以来长江经济带12个关区定期反映的代表性审单风险情况,本文从归类错误的表象原因入手,进一步挖掘归类风险背后的深层次原因,并提出相应的防范建议。The risk in commodities classification has an important bearing on the risks in the document examination. The further improvement of the commodities classification and the reduction of the corresponding risk necessitate a thorough analysis of the causes for the errors incommodity classification. According to the report on the typical risks in document examination of 12 customs districts in the Yangtze River Economic Belt in 2015,this paper starts from the superficial causes of the wrong classification,and then delves into the deep reasons behind,and puts forward the corresponding suggestions on risk prevention.

关 键 词：商品归类 归类风险 社会化预归类 海关审单 

分 类 号：F752.6[经济管理—国际贸易]