Classification of common imported machinery

Classification of common imported machinery

If the imported goods are misclassified, the order may be withdrawn and re-declared, or the goods may face customs administrative penalties. In order to speed up customs clearance and price review, and avoid the risk of overpaying or underpaying taxes and fees. Hengbang Customs Declaration Company combines long-term import declaration experience to share the key points of the classification of commonly used imported machinery, hoping to provide some help!

1. Green storage feed cutting and loading machine

In our country’s tax code It belongs to the tax code 8436.8000 "Other agricultural machinery", and a ten-digit code 84368000.01 is specially added, and a preferential tentative tax rate of 3% is given (the legal tax rate is 10%). The biggest problem that the customs encounters when judging whether such goods meet the applicable standards for temporary tax is: cutting and feeding are easy to understand, but what is silage feed?

In the agricultural field, silage feed is A proper term that refers specifically to "feed made from green feed through controlled fermentation". Silage is juicy and palatable, has a sour smell, has high digestibility and is rich in nutrients. It is the best feed for livestock and has the reputation of "canned grass". Therefore, once the processing object is clarified, the tax number of the machine will be clarified.

2 Fiber winding machine

A company declared to the customs with tax number 8479.8110 to import a fiber winding machine. The function is very clear. It winds the processed optical fiber on the core. on the axis (Figure 1) for easy transportation.

Regarding the classification of this product, and not discussing whether the packaging and sorting of products are processing and processing machines, the slogan "Optical cables have no copper, stealing is useless" can be seen all over China. It can also be clearly shown that the optical fiber itself is not a metal product and cannot be classified under subheading 8479.81 as a machine for processing metal. If imported into this subcategory, an additional 9.5% tariff will be charged.

3. Piston pump and axial/radial piston pump

In the traditional Chinese literal understanding, axial/radial is the attributive of the plunger pump, and axial The radial piston pump and the radial piston pump should be the same product as the plunger pump (Figure 3). In fact, they are two types of products with completely different working methods.

As can be seen from the picture on the upper right, the internal structures of the three pumps are completely different. The plunger pump is a reciprocating pump and discharge pump, which uses the horizontal reciprocating motion of the piston to cause changes in the space inside the pump to "suck" and "push". ?Liquids should be classified under subheading 8413.50; and the axial/radial piston pump is a rotary discharge pump that uses a cam (vane) or similar device to continuously rotate on a central axis to ?suction Pressure liquids shall be classified under subheading 8413.60. Although most production and application companies are well aware of the differences between such goods, many freight forwarding companies and customs declaration companies stumble on this "common sense" issue.

4. Peanut harvester

When reporting, the harvester that digs peanuts out of the ground is classified as "rhizome or tuber harvester" in the tariff code 8433.5300. Is this actually incorrect?

Peanuts are seeds (those with shells are called fruits). After the peanuts bloom and are pollinated, the ovary stalk at the base of the ovary does not elongate, and a stem grows from the withered flower tube. The fruit needle first grows upward, and then the ovary stalk hangs down to the ground. Its epidermal cells are lignified to protect the fruit needles from entering the soil. The skin gradually shrinks and the pod matures, forming the peanut fruit we see. This process of growing upward first and then sinking into the ground is also the reason why peanuts are also called "ground peanuts". Therefore, peanut harvesting machines should be classified as other crop harvesting machines in 8433.5990.

To sum up, we can find that legal documents such as import and export tariffs cannot provide a qualitative description of all goods that can be legally bought and sold. Therefore, when judging the attributes of goods, especially many professional terms that front-line law enforcement personnel and practitioners cannot confirm and understand, Hengbang customs declarers will apply for pre-classification of imported goods in advance, and customs personnel will classify the attributes of the goods in the legal context. Deconstruct and organize, declare according to customs pre-classification codes, and solve the commodity classification problems faced by import and export declarations. ;