By Liu Xinyu and Gao Xiaorui King & Wood’s International Trade Group

Improper commodity classification in customs declaration may cause different legal liabilities. This article will begin the analysis with two cases.

Case 1: A large-scale foreign-investment enterprise ("Enterprise A") imported 72.6 tons of ethylene powder from Germany, and made a customs declaration in the name of ethylene powder with a commodity code ("HS code") of 29,012,100. Later, the customs office extracted samples from the declared goods for inspection. The laboratory identification report issued by the customs laboratory center revealed that the materials were actually a type of polymer with the main ingredient being vinyl acetate, and the proper corresponding HS code was 39052900. Through further investigation, the customs office found that Enterprise A had imported the same materials as "ethylene powder" three times. The customs office finally determined that Enterprise A’s acts constituted false declarations, and imposed administrative penalties on Enterprise A in accordance with relevant laws.

Case 2: According to a news report, the merchandiser of a well-known foreign-funded enterprise ("Enterprise B"), when scrutinizing Enterprise B’s former declaration materials for imported raw materials, found that the beginning of the HS code on the commercial invoice was 3302 rather than 1302, the correct beginning of HS code for the imported raw materials. Imported materials with HS codes 1302 and 3302 were levied different customs duties of 20% and 15%, respectively. HS code 1302 was the correct coding for imported materials by Enterprise B and the merchandiser was aware of the fact. However, Enterprise B continued to use the original commodity code when filing customs declaration for the imported materials, and carried out this misconduct for the next 30 months. Finally, the customs anti-smuggling department discovered Enterprise B’s acts and determined Enterprise B had evaded customs duties amounted to over RMB 1 million. Finally, a lawsuit was instituted by the competent procuratorate before the courts.Continue Reading Legal Liabilities from Improper Product Classification in Customs Declarations

作者:刘新宇 高晓瑞 金杜律师事务所国际贸易



案例二:据有关媒体报道,某知名外资企业(“B公司”)的采购人员在审查本公司向海关申报进口原料的有关文件时,发现了国外供应商提供的商业发票中HS编码为1302开头,这一编码当时对应的税率为20%,而B公司进口时向海关申报所用的HS编码为3302开头,该编码当时对应税率为15%。据海关认定,虽然采购人员知道以1302开头的HS编码才是B公司实际进口货物的正确编码,但B公司仍继续使用原来的商品编码向海关伪报这批货物,并在此后的近30个月的时间里沿用了这一错报HS编码。最终,查获该行为的海关缉私部门认定B公司偷逃应缴税款总计100多万元,涉嫌构成走私普通货物罪,并由检察院向法院提起公诉。Continue Reading 因报关商品归类错误可能引起的法律责任