第二十条　直属海关经审核认为申请预归类的商品归类事项属于《中华人民共和国进出口税则》、《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、商品归类决定没有明确规定的，应当在接受申请之日起7个工作日内告知申请人按照规定申请行政裁定。 

第二十一条　海关总署可以依据有关法律、行政法规规定，对进出口货物作出具有普遍约束力的商品归类决定。 

进出口相同货物，应当适用相同的商品归类决定。 

Article 20  Where, upon examination, the regional Customs believes that the items of commodity classification contained in an application for advance classification are not explicitly covered in 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, or any of the administrative rulings and decisions on commodity classification issued by the General Administration of Customs, it shall, within 7 working days as from the date of acceptance of the application, notify the applicant to apply for an administrative ruling in accordance with the relevant provisions. 

Article 21  The General Administration of Customs may, in accordance with the provisions of relevant laws and administrative regulations, issue a decision on commodity classification that is generally binding for import and export goods. 

Imported and exported identical goods shall apply the same decision of commodity classification. 

第二十二条　商品归类决定由海关总署对外公布。 

第二十三条　作出商品归类决定所依据的法律、行政法规以及其他相关规定发生变化的，商品归类决定同时失效。 

商品归类决定失效的，应当由海关总署对外公布。 

Article 22  Decisions on commodity classification shall be released to the public by the General Administration of Customs. 

Article 23  Where any change occurs to any of the laws, administrative regulations or other relevant provisions according to which a decision of commodity classification is made, the decision of commodity classification shall become invalid simultaneously. 

Where a decision of commodity classification has become invalid, the General Administration of Customs shall make an announcement thereon. 

第二十四条　海关总署发现商品归类决定存在错误的，应当及时予以撤销。 

撤销商品归类决定的，应当由海关总署对外公布。被撤销的商品归类决定自撤销之日起失效。 

第二十五条　因商品归类引起退税或者补征、追征税款以及征收滞纳金的，按照有关法律、行政法规以及海关总署规章的规定办理。 

第二十六条　违反本规定，构成走私行为、违反海关监管规定行为或者其他违反《海关法》行为的，由海关依照《海关法》和《中华人民共和国海关行政处罚实施条例》的有关规定予以处理；构成犯罪的，依法追究刑事责任。 

Article 24  Where the General Administration of Customs detects any mistake in any decision of commodity classification, it shall revoke the decision in a timely manner. 

Where a decision of commodity classification is revoked, the General Administration of Customs shall make an announcement thereon.  The decision of commodity classification so revoked shall become invalid as from the date of revocation. 

Article 25  Where, due to the reason of commodity classification, any duties and/or taxes are to be refunded or recovered, or any late fine is to be collected, the formalities shall be handled in accordance with the provisions of relevant laws, administrative regulations and rules formulated by the General Administration of Customs. 

Article 26  Acts in violation of these Rules that constitute smuggling, breaches of provisions on Customs control or other breaches of the Customs Law, shall be dealt with by Customs in accordance with the relevant provisions of the Customs Law and the Regulations of the People’s Republic of China on Implementing Customs Administrative Penalty. Where such an act constitutes a crime, criminal liability shall be imposed accordingly.