#2 报关须知 HS 与 HTS 编码(上)

导读:在跨境电商中,向海关申报包裹内容是非常重要的一个环节。无论进出口货物,都需要掌握 HS 编码,它是全球海关通用的一种对商品编码的方式。本文来自 Shopify 博客,因原文较长,因此拆分为上中下三篇。阅读本文大约需要 5-8 分钟。

原文与译文

Harmonized System (HS) / 协调制度(HS)

Formally known as the Harmonized Commodity Description and Coding System, the HS is a universal language for identifying and coding goods being traded internationally. In other words, it’s a nomenclature for transportable goods. Almost all countries use this system for their customs tariffs and for trade statistics. The last version of the HS was put in place in 2017, while a new version will be introduced and take effect on January, 1, 2022.

协调制度的正式名称是商品名称及编码协调制度,它是一种用于识别和编码国际贸易商品的通用语言。换句话说,它是一个可运输货物的命名法。几乎所有国家都使用这个系统来征收关税和进行贸易统计。最后一个版本的 HS 是在 2017 年实施的,而新的版本将被引入,并在 2022 年 1 月 1 日生效。

  • tariffs – 关税

HS code / HS 编码

A six-digit code that categorizes each imported good. The first two digits represent the chapter, the middle two digits represent the heading within the chapter, and last two digits represent the sub-heading within the heading.

一个六位数的代码,对每个进口商品进行分类。前两位数字代表章节,中间两位数字代表章节中的标题,最后两位数字代表标题中的子标题。

Harmonized Tariff Schedule (HTS) / 统一关税表(HTS)

Brought into effect in 1989, the HTS is a hierarchical numerical structure for describing goods for duty, quota, and statistical purposes in the United States. The system is based upon the HS. Be aware that the HTS is sometimes referred to as the Harmonized Tariff Schedule of the United States (HTSUS).

1989 年生效的 HTS 是一个分层的数字结构,用于描述美国关税、配额和统计方面的商品。该系统以 HS 为基础。请注意,HTS 有时被称为美国协调关税表(HTSUS)。

HTS code / HTS 编码

A 10-digit code that categorizes each imported good. The first six digits are an HS code. The subsequent two digits identify the US subheading of the HS code to determine the duty rate, while the final two digits are a statistical suffix.

一个 10 位数的代码,对每个进口货物进行分类。前六位是 HS 代码。随后的两位数字确定 HS 编码的美国子目,以确定税率,而最后的两位数字是统计后缀。

Structure of HTS codes / HTS 编码的结构

All HTS codes are 10 digits long and broken down into five different sections. Additionally, as covered earlier, the first six digits are the HS number under the international HS.

所有的 HTS 编码都是 10 位数,分为五个不同的部分。此外,如前所述,前六位数字是 HS 编码。

Let’s take a look at an example of an HTS in action and see how we would classify the HTS of certified organic green tea (flavored).

让我们看一下 HTS 的一个实例,看看我们如何对认证的有机绿茶(调味)进行 HTS 分类。

HTS 编码认证的有机绿茶编码为 0902.10.90.15.

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