2011报关员考试商品编码备考重要知识点（2011 customs declaration exam commodity code pro forma important knowledge points）.docVIP

2011报关员考试商品编码备考重要知识点（2011 customs declaration exam commodity code pro forma important knowledge points） Rule 1, (I) provisions Class, chapter, and chapter title, just for convenience of search. The categories which are legally valid shall be determined in accordance with the items of tax (items) and relevant classes or notes, such as items, classes, notes, or notes, without any other provision, as determined by the following rules. (two) provision interpretation First: the headings of class, chapter and chapter are set up for the convenience of searching. They are not the basis for classification; Second: the legal basis of classification is tax (goods), items and class notes, chapter notes; Example: red chili peppers from Sichuan have been dried and not ground. The fresh chilli belongs to vegetables should belong to the seventh chapter, the seventh chapter four chapter according to the annotation this chapter does not include dried chilli and chilli powder (item 9.04) comment, so Sichuan red pepper (has not dried, powdered). Should the tax: 904.2010. Two rule two (I) rule two (1) Original: goods listed items, shall be deemed to include the item of incomplete goods or not manufactured goods, as long as the import or export of the goods or not is not complete with complete products or manufactured goods manufactured goods of the basic characteristics, should also be deemed to include the goods complete products or manufactured goods (or according to the a complete classification of manufactured goods or goods as goods) in the import or export of the assembled or disassembled. Analysis: Rule two (a) conditions will not complete products, manufactured goods and spare parts not included in the items listed in the scope of goods. For imperfect and non finished goods, the basic characteristics of corresponding complete or finished products must be given. Incomplete means that the item is incomplete and that there is something missing, If a motorcycle is missing a tire, it