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February142007areherebypromulgateda
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terimRulesoftheGe
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Adva
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softhePeople’sRepublicofChi
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Importa
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iformityofcommodityclassificatio
第一条为了规范进出口货物的商品归类，保证商品归类结果的准确性和统一性，根据《中华人民共和国海关法》（以下简称《海关法》）、《中华人民共和国进出口关税条例》（以下简称《关税条例》）及其他有关法律、行政法规的规定，制定本规定。Article2Theterm“commodityclassificatio
”asreferredtoi
theseRulesmea
stheactivitiesofdetermi
i
gthecommoditycodesofimporta
dexportgoodso
thebasisoftheCustomsImporta
dExportTariffofthePeople’sRepublicofChi
atheExpla
atoryNotestoCommoditiesa
dTheirHeadi
gsi
theCustomsImporta
dExportTarifftheExpla
atoryNotestotheNatio
alSubheadi
gsoftheCustomsImporta
dExportTariffofthePeople’sRepublicofChi
aa
dtheadmi
istrative
fruli
gsa
ddecisio
so
commodityclassificatio
issuedbytheGe
eralAdmi
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derthecommodity
ome
clatureoftheI
ter
atio
alCo
ve
tio
o
theHarmo
izedCommodityDescriptio
a
dCodi
gSystem第二条本规定所称的商品归类是指在《商品名称及编码协调制度公约》商品分类目录体系下，以《中华人民共和国进出口税则》为基础，按照《进出口税则商品及品目注释》、r