如何正確申報稅則號別 ~兼介紹 2012 年 hs 調和制度
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如何正確申報稅則號別 ~兼介紹 2012 年 HS 調和制度. 財政部臺北關稅局 陳仁敦 課長 101 年 4 月 25/27 日 ( 對外講習版 ). 大綱. 稅則分類之重要性 2007 版 HS 結構 基本規則 - 解釋準則 零件之 分類 稅則申報正確方法 空運貨物特性 2012 版 HS 修訂 Q&A. 稅則分類之重要性. - PowerPoint PPT PresentationTRANSCRIPT
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2012HS 101425/27
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2007HS-2012HSQ&A
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()7811WCOHSthe Harmonized Commodity Description and Coding SystemWCOHSHS6() 2007
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HS60801.313303.008528.72124259750526100200HSHS
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3 ()
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1816C2C31816
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651 1 2 3
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30(#45) 30(#14)2(#4)
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940485166301
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LAVENDER ESSENTIAL OIL33013307Essential oil put up in packings of a kind sold by retail
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870884098413 A fuel pump is a essential component on a car or other internal combustion engined device.
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Magnetic Necklace 4016 85057117
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84863926CMP
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Silicon Microphonemobile phones85178518IC8542The Silicon Microphone consists of two chips MEMS chips ASIC chip combined in a single package.
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Presentation Mouse 8526 8471 9013
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Survivor LED8513 8531 FM8527Compass9014 85049105 Compass
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2007
6(General Rules of Interpretation)21(Sections)96(Chapters)97771,221(Headings)-45,052(Subheadings)-68,730(Division)-8
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2007
1-2-3-4-5-1
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2007
6-7-8-9-10-11-12-13-14-
2
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2007
15-
3
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2007
16-17-18-19-20-21-22-23-24-4
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2007
25-26-27-
5
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2007
28-29-30-31-32-33-
6
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200734-35-36-37-38-6
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2007
39-40-
7
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2007
41-42-43-
8
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2007
44-45-46-
9
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2007
47-48-49-
10
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2007
50-51-52-53-54-55-56-57-11
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2007
58-59-60-61-62-63-
11
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2007
64-65-66-67-12
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2007
68-69-70-
13
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2007
71-
14
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2007
72-73-74-75-76-78-79-80-81-82-83-15
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2007
84-85-16
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2007
86-87-88-89-17
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2007
90-91-92-
18
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2007
93-
94-95-96-
97-19 20 21
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-WCOHSthe Harmonized Commodity Description and Coding System6General Rules for the InterpretationGRIs
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1 - (Car Alarm Set) 8531 ()8531851285308512 ()8512.30
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2 - (Steel Bolts w/Nuts for Car) 8708 ()17217152 7318 ()7318.15
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3 - (Christmas Candle) 95059505.10 ()9519534063406 ()-O(O-ring) 96139640()40169613
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()
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()()8712(CD (CD Changer)(Machenism)8519()()()8703()
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()(material)7219-72231.2%10.5%(substance)1901DHA (goods)4814
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()
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() ()() ()
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() () 8509()8510() 8708()5703()
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() () (mixtures)(7410)(3902) (combinations)(8527)(8513)(in sets for retail sale)(8510)(9603)(6302)
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() () 8523960865%35%74035%95%7110(2%71)8510
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HS343 Photo albumsconsisting of an imitation suede cover containing 50 plastic sleeves providing space for 100 photos. The top cover of each album consists of a complete photo frame of either wood or metal and a glass protective shield. The top cover of the album is also designed that it can be opened to insert a photograph.HS codes considered3924, 3926, 4414 (wooden frame) and 8306 (metal frame)Classification3926.90Classification rationaleGIRs 3(b) and 6
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(Printer Pack) -48029612 ()961250%50%-51095207 ()5207
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97014402
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HS2610Non-electric domestic barbecue, of stainless steel, operating by means of two steel mirrors and using only solar energy for cookingHS codes considered851673217326 Classification7321.11Classification rationale GIRs 4 and 6
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()
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()() 9005(4202)()() :0902 :7114
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()()8517
()()7309 2804
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1-5 --1(5) 2(6) 121() 85398539.318539.392
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85.39- 8539.10- -8539.21--8539.22--200100 8539.29-- -8539.31--8539.32--8539.39-- -8539.41--8539.49--8539.90-
21
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2() 8711871487148714.118714.192
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8714-87118713 -8714.11--8714.19--8714.20- -8714.91--8714.92--8714.93--8714.94--8714.95--8714.96--8714.99--12
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() 71471247110.117110.197110.117110.192
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-162
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-1628414
850185368544
84148414
3926
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-902
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-902
8414 LED Lens cap 900190028504850585328536 9006 Lens cap
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4
123Very Easy
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81012645Very Easy
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100/1-810
1161,790,491,14232.032051,331,268,65423.82306691,069,50412.36415550,704,9279.85518227,402,4034.07607199,935,6413.58717134,782,5982.41814112,841,0332.0290294,608,2391.69101339,227,8150.70
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100/1-810
418542674,194,69012.0622709587,895,41110.5232710271,830,2404.8648486235,714,7784.2252711173,069,1343.1062701171,064,8823.067290282,570,6371.488381866,958,1831.209740366,837,4401.2010851734,424,1330.62
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16IC
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2012HSWCOCustoms Cooperation CouncilCCC1952176HSWTO
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2012HS-WCO6 HS-HS
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2012HSWCO56HS 1 2 3 44615
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2012HS2012HSFOA40-30302030303040305
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2012HS
Chapter 71007130713.340713.350713.60the Rotterdam Convention2916.16Binapacryl (ISO)the Montreal Protocol
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2012HS3702.513702.523702.5216mm6306.916306.996306.908540.408540.508540.409305.219305.299305.209008.109008.209008.309008.409008.50
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2012HS8479.71Passenger boarding bridges used in airports8479.79Other8507.50Ni-metal hydride accumulator 8507.60Lithium-ion accumulator8523.408523.418523.499504.50 Video game consoles & machine 9619
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940485133076233384131728505 3926161 Silicon Microphone 8518162 8526903 8527
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Q & A
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