报关《协调制度》归类总规则六条（The customs declaration coordination system classifies the total rules six）.docVIP

报关《协调制度》归类总规则六条（The customs declaration coordination system classifies the total rules six） The general rules of the coordination system (six) Rule one Three meanings: 1. Points out that the title of class, chapter and chapter is only for finding convenience. 2. the classification of legal effectiveness shall be determined according to the provisions of the project and relevant classes or chapters. Chapter 3, such as project, class note or note no other provisions, in accordance with the following rules to determine (on a categorization, tax provisions, and the relevant chapter, class injection is the most important. If the tax provisions, and the relevant chapter note, note also uncertain classification, can according to the rules of the two, three, four, five, six to categorize.) The legal basis for solving the classification of commodities is the priority: Category clause - subcategory annotation - chapter - class notes - general rules Rule 2 (source) : Listed in item (a) goods, shall be deemed to include the goods not complete products or manufactured goods, as long as the import or export of the incomplete products or manufactured goods has the basic characteristics of the complete product or finished products; It shall also be deemed to include the unassembled or unassembled parts of the item or finished goods in the import or export of the item. (2) materials or substances listed in the category shall be deemed to include materials or substances mixed or made up of other materials or substances. A product consisting of a material or substance, which shall be regarded as a product consisting wholly or partly of that material or substance. Goods made of more than one material or substance shall be grouped according to the rules. Interpretation rule 2 (1) Rule ii (I) stipulates that the provisions of the taxable items shall not only be limited to the provisions of the articles of taxation, but shall also be extended to: 1. Incomplete products (lack of non-critic