Decree of the General Administration of Customs of the People’s Republic of China No. 158

《中华人民共和国海关进出口货物商品归类管理规定》已于2007年2月14日经署务会议审议通过，现予公布，自2007年5月1日起施行。2000年2月24日海关总署令第80号发布的《中华人民共和国海关进出口商品预归类暂行办法》同时废止。 

             署长   

            二○○七年三月二日

中华人民共和国海关进出口货物商品 

归类管理规定 

The Rules of the General Administration of Customs of the People's Republic of China on the Commodity Classification of Import and Export Goods, which have been deliberated and adopted at the executive meeting of the General Administration of Customs on February 14, 2007, are hereby promulgated and shall come into force as of May 1, 2007. The Interim Rules of the General Administration of Customs of the People's Republic of China on Advance Commodity Classification of Import and Export Goods promulgated in the form of Decree No. 80 of the General Administration of Customs on February 24, 2000 shall be repealed simultaneously. 

Mu Xinsheng 

Minister 

General Administration of Customs 

March 2, 2007 

Rules of the General Administration of Customs of the People's Republic of China on the Commodity Classification of Import and Export Goods 

(Adopted at the Executive Meeting of the General Administration of Customs on February 14, 2007, promulgated in the form of Decree No. 158 of the General Administration of Customs of the People’s Republic of China on March 2, 2007, and effective as of May 1, 2007) 

第一条　为了规范进出口货物的商品归类，保证商品归类结果的准确性和统一性，根据《中华人民共和国海关法》（以下简称《海关法》）、《中华人民共和国进出口关税条例》（以下简称《关税条例》）及其他有关法律、行政法规的规定，制定本规定。 

第二条　本规定所称的商品归类是指在《商品名称及编码协调制度公约》商品分类目录体系下，以《中华人民共和国进出口税则》为基础，按照《进出口税则商品及品目注释》、《中华人民共和国进出口税则本国子目注释》以及海关总署发布的关于商品归类的行政裁定、商品归类决定的要求，确定进出口货物商品编码的活动。 

Article 1  These Rules are formulated in accordance with the Customs Law of the People’s Republic of China (hereinafter referred to as the Customs Law), the Regulations of the People’s Republic of China on Import and Export Duties (hereinafter referred to as the Regulations on Duties) and other relevant laws and administrative regulations with a view to standardizing the commodity classification of import and export goods and ensuring the accuracy and uniformity of commodity classification. 

Article 2  The term “commodity classification” as referred to in these Rules means the activities of determining the commodity codes of import and export goods, on the basis of the Customs Import and Export Tariff of the People’s Republic of China, the Explanatory Notes to Commodities and Their Headings in the Customs Import and Export Tariff, the Explanatory Notes to the National Subheadings of the Customs Import and Export Tariff of the People’s Republic of China, and the administrative rulings and decisions on commodity classification issued by the General Administration of Customs, under the commodity nomenclature of the International Convention on the Harmonized Commodity Description and Coding System.