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 Presentation

Transcript of 如何正確申報稅則號別 ~兼介紹 2012 年 HS 調和制度

  • 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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    6(General Rules of Interpretation)21(Sections)96(Chapters)97771,221(Headings)-45,052(Subheadings)-68,730(Division)-8

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    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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    ()()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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    () () 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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    ()() 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-

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    2() 8711871487148714.118714.192

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    () 71471247110.117110.197110.117110.192

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    -162

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    -1628414

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    8414 LED Lens cap 900190028504850585328536 9006 Lens cap

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    123Very Easy

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    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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