第三条　进出口货物收发货人或者其代理人（以下简称收发货人或者其代理人）对进出口货物进行商品归类，以及海关依法审核确定商品归类，适用本规定。 

第四条　进出口货物的商品归类应当遵循客观、准确、统一的原则。 

第五条　进出口货物的商品归类应当按照收发货人或者其代理人向海关申报时货物的实际状态确定。以提前申报方式进出口的货物，商品归类应当按照货物运抵海关监管场所时的实际状态确定。法律、行政法规和海关总署规章另有规定的，按照有关规定办理。 

Article 3  These Rules apply to the commodity classification by the consignee and the consignor of import and export goods and the agent thereof (hereinafter referred to as the consignee, consignor, or the agent thereof), and to Customs’ examination and verification, in accordance with law, of commodity classification. 

Article 4  The commodity classification of import and export goods shall follow the principles of objectiveness, accuracy and uniformity. 

Article 5  The commodity classification of import and export goods shall be determined in accordance with the actual conditions of the goods when they are declared by the consignee, consignor or the agent thereof. The commodity classification of import and export goods declared in advance before arrival shall be determined in light of the their actual conditions when they arrive at Customs control premises. Where it is otherwise prescribed in the provisions of any law, administrative regulation, or any rule formulated by the General Administration of Customs, those provisions shall prevail. 

第六条　收发货人或者其代理人应当按照法律、行政法规规定以及海关要求如实、准确申报其进出口货物的商品名称、规格型号等，并且对其申报的进出口货物进行商品归类，确定相应的商品编码。 

第七条　由同一运输工具同时运抵同一口岸并且属于同一收货人、使用同一提单的多种进口货物，按照商品归类规则应当归入同一商品编码的，该收货人或者其代理人应当将有关商品一并归入该商品编码向海关申报。法律、行政法规和海关总署规章另有规定的，按照有关规定办理。 

Article 6  The consignee, consignor or the agent thereof shall, in accordance with the provisions of relevant laws and administrative regulations as well as the requirements by Customs, make a faithful and accurate declaration of the commodity name, specification, model, etc. of its import or export goods, and classify the import or export goods declared by it by giving the goods the corresponding commodity codes. 

Article 7  Where multiple import goods that belong to the same consignee and use the same bill of lading are shipped to the same port on the same means of transport at the same time, and the goods should be classified under the same commodity code in accordance with the relevant rules governing commodity classification, the consignee or the agent thereof shall classify all those goods under that single commodity code in declaring to Customs. Where it is otherwise provided for in the provisions of any law, administrative regulation, or any rule formulated by the General Administration of Customs, those provisions shall prevail. 

第八条　收发货人或者其代理人向海关提供的资料涉及商业秘密，要求海关予以保密的，应当事前向海关提出书面申请，并且具体列明需要保密的内容，海关应当依法为其保密。 

收发货人或者其代理人不得以商业秘密为理由拒绝向海关提供有关资料。 

第九条　海关应当依法对收发货人或者其代理人申报的进出口货物商品名称、规格型号、商品编码等进行审核。 

Article 8  Where the materials provided to Customs by the consignee, consignor, or the agent thereof involve any commercial secret, and the consignee, consignor, or the agent thereof requests Customs to keep the confidentiality of the materials, it shall file a written application with Customs in advance by listing in detail the contents that require confidentiality protection. Customs shall fulfill the confidentiality obligation as prescribed by law. 

The consignee, consignor, or the agent thereof shall not use commercial secret protection as an excuse to refuse to provide the relevant materials to Customs. 

Article 9  Customs shall, in accordance with law, examine the commodity names, specifications, models and commodity codes of import and export goods as declared by the consignee, consignor, or the agent thereof.