摘要
膨润土及其衍生品的种类繁多,彼此之间外观相近、化学成分近似,但适用的税率不同,价格也有较大差异,如果没有准确有效的鉴別方法,会对海关的规范性申报、审价工作带来影响,造成税款的流失。当前,膨润土及其衍生品的归类化验鉴定依然是一个国际性难题,使用单一方式进行表征结果不够严谨,使用所有方式进行表征则需要大量的时间,并会提高海关行政成本,所以依照《进出口税则商品及品目注释》,对膨润土及其衍生品归类化验关键点进行了总结,以便精确快速化验,准确归类。
There are many kinds of bentonite and its derivatives with similar appearance and chemical compositions.But their applicable tax rates and prices are quite different.If there is no accurate and effective identification method,it will have an impact on the proper customs declaration and price review,and as a result lead to the loss of tax.At present,the identification of bentonite and its derivatives is still an international challenge.It is not rigorous enough to apply a single method to characterize results,but it takes too much time to apply all methods of characterization,which will definitely increase customs administrative costs.Therefore,it is necessary to summarize the key points in testing bentonite and its derivatives for classification purpose according to the Explanatory Notes to the Commodities and Headings of the Import and Export Tariff,so as to facilitate accurate and rapid testing and accurate classification.
作者
马辉
邱越
朱锦波
MA Hui;QIU Yue;ZHU Jin-Bo(Chemicals,Minerals&Metallic Materials Inspection Center of Tianjin Customs,Tianjin 300456;Lingang Economic Zone of Tianjin Customs,Tianjin 300452)
出处
《中国口岸科学技术》
2020年第9期76-80,共5页
China Port Science and Technology
关键词
膨润土
蒙脱石
归类化验
bentonite
montmorillonite
test for classification purpose
