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海关总署公告2020年第20号（关于发布《进出口税则商品及品目注释》修订内容（第三至五期）的公告）

日期:2020年2月8日浏览[97] 来源 [海关总署]

《进出口税则商品及品目注释》（以下简称《税则注释》）是海关商品归类的重要依据之一。我国是世界海关组织《商品名称及编码协调制度公约》（以下简称《公约》）的缔约方，按照《公约》规定，中国海关应执行世界海关组织公布的最新《税则注释》的相关内容。

近期，世界海关组织对《税则注释》作了部分修订。中国海关已完成相关修订内容的翻译，现予以发布（具体内容详见附件）。

以上修订内容自2020年3月1日起执行。

特此公告。

附件：《进出口税则商品及品目注释》修订本.doc

海关总署

2020年2月6日