The Disadvantages Of Existing Customs Commodity Classification Work Mechanism And Perfect

Customs commodity classification is also called the customs classification,refers to the countless species of import and export commodities according to certainrules in the import and export tariff of the ten digits different in coding (also known as"customs code","tariff number column"), different commodity code for different tariffrates, different trade control policies, tax policies and so on, is the basis and premiseof the customs import and export supervision system, also related to the rights andobligations of the general import and export enterprises and individuals, such as taxlevy, and the certificate for import/export and so on. Customs classification technicalstronger, has traditionally been referred to as the customs tariff three technology, oneof the requirements for the level of product knowledge and classification classifiedstaff is higher. Due to product classification of noodles is very wide, in the practicalwork for companies and customs to classify a product that is not consistent orenterprise to administrative penalties due to classification error result in subsequentsupplementary or refuses to accept the administrative disputes have become morefrequent, the court also more and more relevant cases, the situation is more and morediverse, the customs pressure is becoming more and more big. In addition, thecustoms internal classification not unified phenomenon is quite serious, seriouslyaffected the impartiality and seriousness of customs enforcement, serious hindered thefurther reform of system of the customs clearance. Customs commodity classificationsystem research of the article is not a few, for the benign development ofclassification is put forward many constructive Suggestions, but most of these typesof articles are published in the customs internal journals, and more on classified the view of technology itself and found the case and solve the case, rarely from theperspective of administrative law theory, from the perspective of governmentadministrative management position to analyze and solve the institutional problems.The long-term engaged in tax work in grass-roots customs business line, knowproduct classification work contradictions, the administrative relative person andcustoms differences exist for a long time, the customs law enforcement officials whoalso face enormous pressure for this purpose. In order to be able to effectively solvethe contradiction, alleviate disputes, the author analyzes prominent contradictionsHand, combined with typical cases, with the aid of the theory of administrativelaw to shed light on the legal attribute of customs classification, analysis the profoundreasons behind the conflict, more from the system level, legal level to analyze andsolve problems, finally, tries to advance the three approaches to improve the currentclassification system, through the system construction to protect the rights of theparties, and create favorable conditions for the system for the supervision of thecustoms.