进口卷筒再生浆HS编码认定及相关案例分析  

HS Code Identification of Imported Reel Recycled Pulp and Related Case Analysis

作　　者：赵黎华 冯文燕 仝亚男 邱越 李杨 陶正毅[3] ZHAO Li-Hua;FENG Wen-Yan;TONG Ya-Nan;QIU Yue;LI Yang;TAO Zheng-Yi(Technical Center for Safety of Industrial products of Tianjin Customs,Tianjin 300308;Tianjin Lingang Customs House People's Republic of China,Tianjin 300452;Tianjin Key Laboratory of Pulp and Paper,Tianjin University of Science and Technology,Tianjin 30045712)

机构地区：[1]天津海关工业产品安全技术中心,天津300308 [2]天津临港海关,天津300452 [3]天津科技大学天津市制浆造纸重点实验室,天津300457

出　　处：《中国口岸科学技术》2020年第8期12-20,共9页China Port Science and Technology

基　　金：天津海关进出口商品检测项目(2019THK010)。

摘　　要：本文介绍我国限制废纸进口政策以来经各口岸海关申报为再生纤维浆商品的基本特点,结合制浆造纸行业标准与《进出口税则商品及品目注释》,对海关认定卷筒纤维浆HS编码的依据进行论述,重点分析以废旧瓦楞纸板浆为原料经纸机抄造的卷筒形式商品的纤维构成、非纤维夹杂物成分、相关物性指标及典型外观特征,确立进口卷筒纤维浆HS编码认定应依据商品报验状态、纤维构成、加工工艺及可具实质应用性综合判定的基本原则。New characteristics of recycled fiber pulp declared from different customs ports was introduced caused by restricting imports of waste paper and its tougher policy.The basis of HS code identification about reel recycled pulp was discussed based on professional standard and items note of import and export tariff,and the composition of cellulose fibers,inclusions,physical property indexes and appearance characteristics of recycled old corrugated cardboard pulp made by paper machine were analyzed emphatically,and then established that the HS code of reel fiber pulp should be identified based on commodity status,fiber composition,processing technology and its substantial application.

关 键 词：废纸 涉税 回收纤维浆 卷筒 牛皮纸 

分 类 号：F426.83[经济管理—产业经济] F752.5