煤炭增碳剂商品归类化验关键点分析

煤炭、增碳剂商品的归类需要结合元素、成分含量、工艺过程、物理指标等多项指标进行分析,增碳剂、人造石墨等商品其元素均为碳,组分含量通常也无明显差异,加之行业标准表述与税则中的品名、注释分歧较大,此类商品的准确归类是税则27章的归类难点。本文对煤炭、增碳剂的归类化验关键点进行探讨,以便于精准化验、准确归类。

The Analysis of Key Points of Coal and Carburant Classification Tests

The classification of coal and carburant have to be analyzed in combination with multiple indicators such as elements, component content, process, and physical indicators. The products of carburant and artificial graphite are all carbon, and the component content is usually not significantly different. In addition, the expression of the industry standard differs greatly from the product names and comments in the customs tariff. The accurate classification of such commodities is the difficulty in the classification of Chapter 27 of the customs tariff. This paper discusses the key points of the classification and testing of coal and carburant to facilitate accurate testing and accurate classification.