2010年报关海关增值网教材练习 2-7讲（exercise 2-7 2010 declaration to the customs value-added network teaching materials）

2010年报关海关增值网教材练习27讲（EXERCISE272010DECLARATIONTOTHECUSTOMSVALUEADDEDNETWORKTEACHINGMATERIALS）SECONDPRACTICEAFTERLECTURECHAPTERFOURTH,SECTION1EXERCISECATEGORYTEXTBOOKEXERCISESJUDGMENTQUESTIONSPLEASEMAKEAJUDGMENTONTHEFOLLOWINGQUESTIONS1THEHARMONIZEDSYSTEMISACATALOGUEOFGOODSCLASSIFIEDASANANNEXTOTHEHARMONIZEDSYSTEMCONVENTIONRIGHTANDWRONGYES,YESREFERENCEANALYSISINJUNE1983,THECUSTOMSCOOPERATIONCOUNCILPASSEDTHECONVENTIONONTHECOORDINATIONSYSTEMANDITSANNEX,THEHARMONIZEDSYSTEMTHECLASSIFICATIONCATALOGUEOFTHEHARMONIZEDSYSTEMCAMEINTOFORCEONJANUARY1,1988COLLECTIONTHEME2,SINCEITSENTRYINTOFORCEIN1988,THEHARMONIZEDSYSTEMHASBEENREVISED4TIMES,FORMING5EDITIONSRIGHTANDWRONGYES,YESREFERENCEANALYSISSINCETHECOORDINATIONSYSTEMCAMEINTOFORCEIN1988,THECOORDINATIONSYSTEMHASBEENREVISED4TIMES,FORMING5EDITIONSIN1988,1992,1996,2002AND2007COLLECTIONTHEME3,THEHARMONIZEDSYSTEMISBASICALLYCLASSIFIEDACCORDINGTOTHENATURALATTRIBUTESORFUNCTIONSANDUSESOFCOMMODITIESRIGHTANDWRONGWRONGANSWERREFERENCEANALYSISFROMTHEPOINTOFVIEWOFTHECATEGORY,THECOORDINATIONSYSTEMISBASICALLYCLASSIFIEDACCORDINGTOTHEDIVISIONOFLABORTRADECATEGORYOFSOCIALPRODUCTIONCOLLECTIONTHEME4,HSUSESSTRUCTUREDCOMMODITYENCODING,THEFIFTHDIGITLEVELINTHEACTUALORDERITEMBELONGSTOITEMSINTHERIGHTANDWRONGWRONGANSWERREFERENCEANALYSISFOREXAMPLE,THEFIFTHDIGIT9ISUSUALLYNOTACODEITEMNAME,SUCHCASESDONOTREPRESENTACTUALORDERLEVELITEMINTHEITEMSINTHETHIRDPRACTICEAFTERLECTURECHAPTERFIRST,SECOND,THIRD,SECTIONFOURTHEXERCISECATEGORYTEXTBOOKEXERCISESJUDGMENTQUESTIONSPLEASEMAKEAJUDGMENTONTHEFOLLOWINGQUESTIONS1NOTEASACLASSANNOTATIONUNDERTHEHEADINGOFCOORDINATIONSYSTEMRIGHTANDWRONGWRONGANSWERREFERENCEANALYSISUNDERTHEHEADINGOFTHECOORDINATIONSYSTEM,THEANNOTATIONISACLASSANNOTATION,REFERREDTOASACLASSNOTETHENOTEUNDERTHETITLEOFTHECHAPTERISACHAPTERANNOTATION,REFERREDTOASCHAPTERANNOTATIONCOLLECTIONTHEME2,ITEMITEMISCLASSIFIEDACCORDINGTOPROVISIONSANDPROVISIONSHAVELEGALEFFECTIVENESS,PRIORITYSHOULDBEUSEDINCLASSIFYINGITEMSRIGHTANDWRONGWRONGANSWERREFERENCEANALYSISNOLEGALITEMSCLASSIFICATIONITEMPROVISIONSCOLLECTIONTHEME3,CLASSANDCHAPTERANNOTATIONSARELEGALBASISFORCLASSIFICATION,ONLYUSEDINTHECATEGORYANDCHAPTERRIGHTANDWRONGWRONGANSWERREFERENCEANALYSISTHEUSEOFANNOTATIONSMAYEXCEEDTHECATEGORYANDCHAPTEROFTHEANNOTATIONS,SUCHASTHETHIRTYNINTHCHAPTER,CHAPTER1,ANDTHEDEFINITIONOFPLASTIC,WHICHISAPPLICABLETOALLITEMSOFTHISCATALOGUECOLLECTIONTHEME4,COMMODITYGOODS“RANGE1039110“INCLUDESENCODINGISWEIGHTBELOW10KILOGRAMSOFLIVEPIGSRIGHTANDWRONGWRONGANSWERREFERENCEANALYSISBECAUSETHEENCODINGDOESNOTINCLUDETHEWEIGHTOF10KGPIGSIMPROVEDINTHEFOLLOWINGCLASSHASBEENEXPLAINEDINDETAIL,HEREISNOTTOREPEATCOLLECTIONTHEME5THETARIFFNUMBEROFTHEIMPORTANDEXPORTTARIFFISCOMPOSEDOFEIGHTDIGITSRIGHTANDWRONGYES,YESREFERENCEANALYSISTHEREAREONLY6DIGITSINTHECODEOFCOORDINATIONSYSTEM,WHILETHECODESINCHINASCUSTOMSIMPORTANDEXPORTCOMMODITIESCLASSIFICATIONSUCHASIMPORTANDEXPORTTARIFFARE8DIGITSCOLLECTIONTHEME6,BYTHEAPPROVALOFTHESTATECOUNCIL,CHINASCUSTOMSSINCE1988BEGANTOADOPTTHE“COORDINATIONSYSTEM“RIGHTANDWRONGWRONGANSWERREFERENCEANALYSISWITHTHEAPPROVALOFTHESTATECOUNCIL,CHINASCUSTOMSHASADOPTEDTHEHARMONIZEDSYSTEMSINCE1992COLLECTIONTHEME7CHINASIMPORTANDEXPORTTARIFFACTOF2010ISBASEDONTHE2010EDITIONOFTHEHARMONIZEDSYSTEMRIGHTANDWRONGWRONGANSWERREFERENCEANALYSISCHINASIMPORTANDEXPORTTARIFFACT2010ISBASEDONTHE2007VERSIONOFTHEHARMONIZEDSYSTEMCOLLECTIONTHEME8,3019210ISTOCOORDINATESYSTEMSUBENCODINGRIGHTANDWRONGWRONGANSWERREFERENCEANALYSISACCORDINGTOTHENEEDSOFCHINASCUSTOMSANDCUSTOMSSTATISTICS,INADDITIONTHENATIONALSUBHEADINGS“BASICCOORDINATIONSYSTEM“ONTHETHREELEVELANDFOURLEVELSUBHEADINGS,THEFORMATIONOFCHINASCUSTOMSIMPORTANDEXPORTGOODSCLASSIFICATION,ONTHEBASISOFTHE3019210SECTIONISCHINATHISCOLLECTION9,ENCODING3019,ONBEHALFOFOTHERFISHINFISHOUTSIDERIGHTANDWRONGTHEANSWERREFERENCEANALYSIS3019210ENCODINGFIFTH“9“DOESNOTREPRESENTALEVEL3019INACTUALITEMORDERITEMSIN301,ISNOTSPECIFIEDINITEMCODELEVEL3019ENCODINGONBEHALFOFOTHERORNAMENTALFISHFISHEXCEPTOUTSIDETHISCOLLECTION10,INACCORDANCEWITHTHE“REGULATIONS“MANAGEMENTOFCOMMODITYCLASSIFICATION,“GOODSANDITEMS“NOTESONTHECLASSIFICATIONOFIMPORTANDEXPORTGOODSISTHELEGALBASISOFCUSTOMSINCHINARIGHTANDWRONGTHEANSWERREFERENCEANALYSISTHEIMPORTANDEXPORTGOODSCOMMODITYCLASSIFICATIONISBASEDONTHE“IMPORTANDEXPORTTARIFF“THE“GOODSANDITEMS“THENOTES“THENATIONALSUBHEADINGNOTESRELEASEDBYTHEGENERALADMINISTRATIONOFCUSTOMSADMINISTRATIVERULINGONCOMMODITYCLASSIFICATIONTHECUSTOMSCOMMODITYCLASSIFICATIONISSUEDADECISIONTHISCOLLECTION11,THECONSIGNORORITSAGENTTODECLAREGOODSENCODINGCANAPPLYFORREVISIONACCORDINGTOTHEPROVISIONSRIGHTANDWRONGTHEANSWERREFERENCEANALYSISTHECONSIGNEEORCONSIGNORORTHEIRAGENTSTODECLARETHEENCODINGOFGOODSTHATREQUIREMODIFICATIONSHALLBEINACCORDANCEWITHTHEPROVISIONSOF“DECLARATIONOFIMPORTANDEXPORTGOODSINPEOPLESREPUBLICOFCHINACUSTOMSSINGLEMODIFICATIONANDREVOCATIONPROCEDURES“TOAPPLYTOTHECUSTOMSTHISCOLLECTION12,THEAPPLICANTCANMAKEPRECLASSIFICATIONAPPLICATIONTOTWOORMORETHANTWOTHESAMEKINDOFGOODSRIGHTANDWRONGTHEWRONGANSWERREFERENCEANALYSISPRECLASSIFICATIONSHALLAPPLYFORTHEIMPORTANDEXPORTOFGOODSTOBETHEACTUALLOCATIONOFTHECUSTOMSISPUTFORWARDTHISCOLLECTION13,APRECLASSIFICATIONAPPLICATIONFORMSHALLINCLUDEONLYONECOMMODITYPRECLASSIFICATIONAPPLICATIONRIGHTANDWRONGTHEANSWERREFERENCEANALYSISA“PRECLASSIFICATIONAPPLICATIONFORM“SHALLINCLUDEONLYONECOMMODITYTHEAPPLICANTFORANUMBEROFPRECLASSIFIEDPRODUCTSSHOULDBEPUTFORWARDTHISCOLLECTION14,PRECLASSIFICATIONDECISION,FROMTHEDATEOFISSUANCEISVALIDFORONEYEARRIGHTANDWRONGTHEWRONGANSWERREFERENCEANALYSISPRECLASSIFICATIONDECISION,EFFECTIVEFROMTHEDATEOFISSUETHISCOLLECTION15,INACCORDANCEWITHTHE“REGULATIONS“MANAGEMENTCLASSIFICATIONOFGOODS,THECONSIGNORORITSAGENTFORTHEDECLARATIONOFIMPORTANDEXPORTGOODSCANBECLASSIFIEDTOCOMMODITYCLASSIFICATIONRIGHTANDWRONGTHEWRONGANSWERREFERENCEANALYSISINACCORDANCEWITHTHE“REGULATIONS“MANAGEMENTCLASSIFICATIONOFGOODS,THECONSIGNORORITSAGENTSHALL,INACCORDANCEWITHTHEPROVISIONSOFLAWSANDADMINISTRATIVEREGULATIONSFORTHEDECLARATIONOFIMPORTANDEXPORTGOODSCOMMODITYCLASSIFICATION,CONFIRMTHECORRESPONDINGENCODINGTHISCOLLECTION16,THECUSTOMSAUDITEDCONSIDERSTHEAPPLICATIONOFPRECLASSIFIEDMATTERSRELATINGTOTHECLASSIFICATIONOFGOODS“IMPORTANDEXPORTTARIFF“,“GOODSANDITEMS“,“NOTES“ANDITSSUBHEADINGNOTESISSUEDBYTHEGENERALADMINISTRATIONOFCUSTOMSADMINISTRATIVERULINGONCOMMODITYCLASSIFICATION,THECLASSIFICATIONOFGOODSARESPECIFIED,SHALL,WITHIN10WORKINGDAYSISSUED“PEOPLESREPUBLICOFCHINACUSTOMSCOMMODITYPRECLASSIFICATIONDECISION“TOACCEPTTHEAPPLICATION,ANDNOTIFYTHEAPPLICANTRIGHTANDWRONGTHEWRONGANSWERREFERENCEANALYSISWITHIN15WORKINGDAYSISSUEDTHISCOLLECTIONIN17,THEIMPORTANDEXPORTOFGOODS,INTHECUSTOMSREGISTRATIONOFIMPORTANDEXPORTGOODSBUSINESSUNITS,TOTHECUSTOMSFORITINTENDSTOIMPORTANDEXPORTGOODSINADVANCEOFCOMMODITYCLASSIFICATIONRIGHTANDWRONGTHEWRONGANSWERREFERENCEANALYSIS45DAYSBEFORETHEACTUALIMPORTANDEXPORTOFGOODSTHISCOLLECTION18,PRECLASSIFICATIONSHALLAPPLYFORTHEIMPORTANDEXPORTOFGOODSTOBETHEACTUALLOCATIONOFTHECENTEROFTHECUSTOMSCLASSIFICATIONRIGHTANDWRONGTHEWRONGANSWERREFERENCEANALYSISPRECLASSIFICATIONSHALLAPPLYFORTHEIMPORTANDEXPORTOFGOODSTOBETHEACTUALLOCATIONOFTHECUSTOMSISPUTFORWARDFOURTHLECTUREAFTERPRACTICEFOURTHFOURTHPRACTICECATEGORYTEACHINGPRACTICETODETERMINETHEPROBLEMPLEASEMAKEAJUDGMENTONTHEFOLLOWINGTHE1CHAPTER,THEEIGHTYSIXTHCHAPTERINCLUDESTHETITLEDIDNOTLISTTHEGOODSCONTAINER“RIGHTANDWRONGTHEANSWERREFERENCEANALYSISGENERALRULESOFCLASSIFICATIONCOLLECTIONTHEME2,COTTONKNITTEDWOMENSWAISTCORSETSHOULDBEINCLUDEDINTHESIXTYSECONDCHAPTERRIGHTANDWRONGYES,YESREFERENCEANALYSISGENERALRULESFORTHECLASSIFICATIONOFSIXTYFIRSTCHAPTERS,ANOTE21,THESIXTYSECONDCHAPTERAND6212CHAPTER1ITEMSPROVISIONSCOLLECTIONTHEME3,PLASTICSHOESSHOULDBEINCLUDEDINTHETHIRTYNINTHCHAPTER,PLASTICPRODUCTSANDPLASTICPRODUCTSRIGHTANDWRONGWRONGANSWERREFERENCEANALYSISGENERALRULESOFCLASSIFICATIONCOLLECTIONTHEME4,SCREWS,NUTS,WASHERSONLYLACKOFCOMPLETESETSOFPARTSSHOULDBEACCORDINGTOTHETELEPHONE,THETELEPHONEHEADING8517RIGHTANDWRONGYES,YESREFERENCEANALYSISGENERALRULESFORCLASSIFICATIONTWO1COLLECTIONTHEME5ACCORDINGTOTHEGENERALRULESOFCLASSIFICATIONTWO1,THENONASSEMBLEDPARTSOFAPRODUCTSHOULDBEINCLUDEDINTHEITEMSINWHICHTHEGOODSARELOCATEDRIGHTANDWRONGWRONGANSWERREFERENCEANALYSISACCORDINGTOTHEGENERALRULESOFCLASSIFICATIONTWO1,THENONASSEMBLEDPARTSWITHTHEBASICFEATURESOFAPRODUCTSHOULDBEINCLUDEDINTHEITEMSINWHICHTHEGOODSARELOCATEDCOLLECTIONTHEME6ACCORDINGTOTHEGENERALRULESOFCLASSIFICATIONTWO1,THEINCOMPLETEGOODSOFACERTAINITEMSHOULDBEINCLUDEDINTHEITEMSOFTHEWHOLEPRODUCTRIGHTANDWRONGWRONGANSWERREFERENCEANALYSISACCORDINGTOTHEGENERALRULESOFCLASSIFICATIONTWO1,THEINCOMPLETEGOODSWITHTHEBASICCHARACTERISTICSOFAPRODUCTSHOULDBEINCLUDEDINTHEITEMSOFTHEWHOLEPRODUCTCOLLECTIONTHEME7ACCORDINGTOTHEGENERALRULESOFCLASSIFICATIONTWO1,THEDISASSEMBLEDPARTSOFACOMPLETEPRODUCTSHOULDBEINCLUDEDINTHEITEMSINWHICHTHEGOODSARELOCATEDRIGHTANDWRONGYES,YESREFERENCEANALYSISTHEGENERALRULESOFCLASSIFICATIONTWO1THEWHOLEPARTOFTHEWHOLEPRODUCTHASTHEBASICFEATURESOFTHEWHOLEPRODUCTCOLLECTIONTHEME8ACCORDINGTOTHECLASSIFICATIONRULETWO,THEGEARBLANKSWHICHHAVETHEAPPROXIMATEOUTLINEOFTHEMACHINEPARTSSHOULDBECLASSIFIEDACCORDINGTOTHEGEARRIGHTANDWRONGYES,YESREFERENCEANALYSISTHEGENERALRULEOFCLASSIFICATIONTWO,WHICHHASTHEAPPROXIMATESHAPEOUTLINEOFTHEPARTGEAR,CANBEREGARDEDASTHEBASICFEATUREOFTHEGEARCOLLECTIONTHEME9ACCORDINGTOTHEGENERALRULESOFCLASSIFICATIONTWOTWO,“CORKSTOPPERSFORWAXCOATEDCORK“SHALLBEPLACEDINACCORDANCEWITHITEM4503OFCORKSTOPPERSFORHOTWATERBOTTLESRIGHTANDWRONGYES,YESREFERENCEANALYSISTHEGENERALCLASSIFICATIONRULETWOTWO“WAXCOATEDCORKSTOPPER“HASTHEBASICCHARACTERISTICSOFCORKSTOPPERSFORHOTWATERBOTTLESCOLLECTIONTHEME10,MIXEDWITHOTHERLIQUIDLARDOIL,CANNOTUSERULETWOTWOHEADING1503RIGHTANDWRONGYES,YESREFERENCEANALYSISITEM1503OFTHEPROVISION“LIQUIDLARD,WITHOUTMIXING“COLLECTIONTHEME11ACCORDINGTORULETWO,ANEWRUBBERFILLEDPNEUMATICTIRESHALLBECLASSIFIEDACCORDINGTOTHENEWRUBBERPNEUMATICTIRERIGHTANDWRONGYES,YESREFERENCEANALYSISGENERALRULESFORCLASSIFICATIONTWOTWOCOLLECTIONTHEME12,AFTERCLASSIFICATIONISTOSOLVETHEGOODSAPPEARTOBECLASSIFIEDINTOTWOORMORETHANTWOITEMSOFTHEMOSTPREFERREDCLASSIFICATIONMETHODRIGHTANDWRONGWRONGANSWERREFERENCEANALYSISGENERALRULESFORCLASSIFICATION1,THREECOLLECTIONTHEME13,HOUSEHOLDREFRIGERATORKIT,MAINLYINCLUDINGCOMPRESSOR,EVAPORATOR,CONDENSER,BOX,SHOULDBECLASSIFIEDACCORDINGTOREFRIGERATORSRIGHTANDWRONGYES,YESREFERENCEANALYSISGENERALRULESFORCLASSIFICATIONTWO1FIFTHLECTURESAFTERCLASSEXERCISESFOURTHCHAPTERS,FOURTHSECTIONSEXERCISECATEGORYTEXTBOOKEXERCISESJUDGMENTQUESTIONSPLEASEMAKEAJUDGMENTONTHEFOLLOWINGQUESTIONS1,THEELECTRICSHAVERSHOULDBECLASSIFIEDASITEM8510“ELECTRICSHAVER,ELECTRICHAIRCLIPPERANDELECTRICHAIRREMOVALDEVICE“,ANDSHOULDNOTBEINCLUDEDINITEM8509“HOUSEHOLDELECTRICAPPLIANCE“RIGHTANDWRONGYES,YESREFERENCEANALYSISGENERALRULESFORCLASSIFICATIONTHREE1COLLECTIONTHEME2TODETERMINETHETUFTEDCARPETFORTHECAR,WHICHSHALLBEATTACHEDTOTHEPARTSANDACCESSORIESOFTHEMOTORVEHICLE8708ASACARACCESSORY“RIGHTANDWRONGWRONGANSWERREFERENCEANALYSISGENERALRULESFORCLASSIFICATIONTHREE1COLLECTIONTHEME3,THEBREAD,SEASONINGBAG,PLASTICSMALLFORKABOWLOFNOODLES,BECAUSETHEBREADISTHEBASICCHARACTERISTICOFTHERETAILGOODSSHOULDBECOMPLETE,SOTHENHEADING1902RIGHTANDWRONGYES,YESREFERENCEANALYSISGENERALRULESFORCLASSIFICATIONTHREETWOCOLLECTIONTHEME4,BYANELECTRICHAIRCLIPPER,ACOMB,APAIROFSCISSORS,ABRUSHANDATOWEL,ARRANGEDINALEATHERCASECOMPOSEDOFGOODSSHOULDBECLASSIFIEDSEPARATELYRIGHTANDWRONGWRONGANSWERREFERENCEANALYSISTHEGOODSARECLASSIFIEDAS“RETAILGOODS“,CLASSIFIEDAS“THREE“TWO“COLLECTIONTHEME5,PACKAGINGTOGETHERWATCHESANDLIGHTERS“SHOULDBECLASSIFIEDSEPARATELYRIGHTANDWRONGYES,YESREFERENCEANALYSISGENERALRULESFORTHECLASSIFICATIONOFANOTACCORDINGTOGENERALRULESFORTHECLASSIFICATIONOFTHREETWOCOLLECTIONTHEMEHYBRIDWHEAT,OATSANDBARLEY6EQUIVALENT,TOBECLASSIFIEDINHEADING1004RIGHTANDWRONGYES,YESREFERENCEANALYSISTHESAMEAMOUNTOFOATANDBARLEYMIXEDWHEAT,BECAUSEBARLEYANDOATCONTENTISEQUAL,UNABLETODETERMINETHE“BASICCHARACTERISTICS“,SOSHOULDBEUSED“AFTERCLASSIFICATION“CLASSIFICATIONSIXTHLECTURESAFTERCLASSEXERCISESFOURTHCHAPTERS,FOURTHSECTIONSEXERCISECATEGORYTEXTBOOKEXERCISESJUDGMENTQUESTIONSPLEASEMAKEAJUDGMENTONTHEFOLLOWINGQUESTIONS1ACCORDINGTOTHECLASSIFICATIONRULESONEORTWOANDTHREE,THEGOODSTHATCANNOTBECLASSIFIEDSHALLBECLASSIFIEDINTOTHEITEMSWHICHAREMOSTSIMILARTOTHEMRIGHTANDWRONGYES,YESREFERENCEANALYSISGENERALRULESFORCLASSIFICATIONFOURCOLLECTIONTHEME2,THEELECTRICSHAVERANDINSTALLEDELECTRICSHAVERTOGETHERINSPECTIONOFLEATHER,ANDELECTRICSHAVERTOGETHERHEADING8510RIGHTANDWRONGYES,YESREFERENCEANALYSISGENERALRULESFORCLASSIFICATIONFIVECOLLECTIONTHEME3,“CANNEDLIQUEFIEDGASGAS,GASTANKSHOULDBECLASSIFIEDWITHLIQUE