商品归类错误实例分析及对策探究

商品归类具有较强的专业性和技术性,是报关员考试中的难项,也是实际通关中较易出错的环节.在商品归类实践中,误归的主要原因有：对品目条文的逻辑关系理解不准确、缺乏商品专业知识、未严格遵循归类步骤、未正确认清商品本质.理清品目条文逻辑关系、充分利用税则列目结构、严格遵循归类步骤、认清归类的对象是商品本身而非名称,可以避免商品归类错误.

Case Analysis and Countermeasures of Commodity Classification Error

With strong expertise and technicality, commodity classification is the difficult point in qualification examination on customs declarers, and also the tricky part in goods clearance processes. In practices, there are some reasons of classification error, such as inaccuracy understanding of logical relations in item provision, lack of professional knowledge about commodity, failure in following the steps of classification, and incorrect recognition of nature of the goods. It can greatly reduce the classification error by clarifying the logical relations in item provision, taking full advantage of tariff structure column, following strictly the classification steps, and recognizing the classified object is the commodity itself rather than its name.