• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar

関税削減.com【EPA適用HSコード解説】

世界のHSコード分類事例を用いた関税削減手法を紹介します。

  • 電子書籍で読む
  • HSコードとは
  • 記事一覧
  • 著者紹介
  • English
  • 運営者によるサポート
※効率的に関税削減を行うための図解マニュアルは こちらからダウンロード。

関税率表の解釈に関する通則(英語)

最終更新日2018年4月11日 By 河副太智 Leave a Comment

品目分類の際に従う通則の英語版を紹介します。
外国人とHS分類に関して意見の相違が出た際に重宝します。

品目分類の方法は国際的に定められております

当サイトで紹介した日本語版の通則
日本の税関による関税率表の解釈に関する通則(PDF)
WCO(世界税関機構)からの通則解説(英語PDF)

 

上記ページではシンプルに通則を紹介しておりますが以下に
適用例を含めた解説を記載します。

目次

  • Rules of Interpretation
  • Rule 1:
  • Rule 2
  • Rule 3:
  • Rule 4
  • Rule 5
  • Rule 6
  • 関税削減.comニュースレター登録フォーム

Rules of Interpretation

There are six General Rules used in interpreting (applying) the Tariff. These are known as the General Rules of Interpretation (GIR) 1 through 6.

Rules one to four are related and must be applied in sequence. Rules five and six stand on their own to be applied as needed.

Rule 1:

The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions [that is, GIRs 2 to 6]:Explanation: This is the first Rule to be considered in classifying any product. Most products are classified according to this rule.

For practical purposes, we can break this rule down into 2 parts:

1) The words in the Section and Chapter titles are to be used as guidelines ONLY to point the way to the area of the Tariff in which the product to be classified is likely to be found. Articles may be included in or excluded from a Section or Chapter even though the titles might lead one to believe otherwise.

2) Classification is determined by the words (terms) in the Headings (the first four numbers) and the Section and Chapter Notes that apply to them unless the terms of the heading and the notes say otherwise. In other words, if the  to be classified are covered by the words in a heading and the Section and Chapter Notes do not exclude classification in that heading, the heading applies.

So find a Heading that is worded in such a way as to include the product in question. And carefully check the Section and Chapter notes to see if the product is mentioned specifically as being included or excluded.

Many  should be correctly classifiable by reference to Rule 1 alone. If the results of this process are ambiguous and two or more Headings appear to be applicable, then Rule 3 should be applied. When you read Rule 2 you will see why it would not be next Rule in such cases.

Simple Example: If you were importing Christmas tree candles, it would seem logical to classify them with Classification Number 9505.10.00.90: Other, articles for Christmas festivities. However, when reading the Notes to Chapter 95, it clearly states this Chapter does not cover Christmas tree candles. In fact, we must classify them with the Classification Number 3406.00.00.00: Candles, tapers and the like.

Rule 2

(a)Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled.

(b)Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other  or substances. Any reference to  of a given material or substance shall be taken to include a reference to   wholly or partly of such material or substance. The classification of   of more than one material or substance shall be according to the principles of Rule 3.

Explanation: Rule 2 (a) deals with the classification of unfinished, incomplete, unassembled or disassembled . Unfinished and incomplete  can be classified under the same Heading as the same  in a finished state provided that they have the essential character of the complete or finished article. As well, unassembled or disassembled  may also be classified the same as the complete finished product. This rule does not apply if the text of the Heading or the relevant Legal Notes exclude the unfinished or unassembled product in question.

Example: An automobile missing only its wheels would be classified the same as if it were complete.

Explanation: Rule 2 (b) lays the groundwork for dealing with products, not classifiable through the use of Rule 1 or Rule 2 (a), which are composed of a mixture of  or substances. It basically states that a Heading referring to a given material or substance includes mixtures of that substance with others. Similarly, a reference to a product composed of a given material or substance includes products composed either wholly or partly of the material or substance. This means that a mixed product may seem to be eligible for classification under two or more Headings. However, a given product can legally only be classified under one Heading. Rule 3 must be used to decide between alternate Headings.

Example: If you were importing dicalcium citrate, the Tariff does not specifically state this compound. However, it is a compound containing more than one material and its essential character is that of a salt of citric acid. Therefore, dicalcium citrate qualifies as Classification Number 2918.15.90.19: Salts and esters of citric acid, Other.

Rule 3:

When by application of Rule 2 (b) or for any other reason,  are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the  or substances contained in mixed or   or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those , even if one of them gives a more complete or precise description of the .

(b) Mixtures,    of   or  up of  , and put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

(c) When  cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

Explanation: Rule 3 (a) states that where 2 or more Headings seem to apply, the one which provides the most specific description of the product in question should be used. This means that a Heading which names the actual product should be used in preference to one which only names a category to which the product could belong. Similarly, a Heading that describes the whole product should be used in preference to one which describes part of it. However, where two Headings both only describe part of the product, this rule cannot be used to tell which one to use even if one seems more specific or detailed than the other.

Example: Mint tea is not stated specifically, as a product, in the Tariff. Although the product descriptions available are mint and tea, the importer must classify mint tea under the appropriate tea Heading because it provides the most specific product description and mint is only the flavour of the tea.

Explanation: Rule 3 (b) applies to mixtures,   and sets that cannot be classified by use of the previous Rules. These should be classified as if they consisted of the material or component which gives them their essential character.

Example: An importer bringing in “liquor gift sets” (that include the bottle of liquor and glasses) must classify the  under the appropriate liquor Heading. The essential character of the item is the liquor itself and not the glasses contained within the set.

Explanation: Rule 3 (c) is for use in cases in which a good seems to fit in more than one Heading and the essential character cannot be determined. In this case, the product should be classified under the Heading which occurs last in numerical order.

Example: A gift set which includes socks (Heading number 6115) and ties (Heading number 6117) cannot be classified by the previous rule since neither item gives the gift set its essential character. The gift set must be classified under the Heading number for ties which is the Heading that occurs last in numerical order.

Rule 4

which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the  to which they are most akin.

Explanation: This is a “last resort” rule, most often used with new products.

Rule 5

In addition to the foregoing provisions, the following Rules shall apply in respect of the  referred to therein:

(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This Rule does not, however, apply to containers which give the whole its essential character;

(b) Subject to the provisions of Rule 5 (a) above, packing  and packing containers presented with the  therein shall be classified with the  if they are of a kind normally used for packing such . However, this provision does not apply when such packing  or packing containers are clearly suitable for repetitive use.

Explanation: Rule 5 specifies how to classify containers. Rule 5 (a) deals with containers which:

  • are shaped or fitted for the article they will contain,
  • are suitable for long-term use,
  • protect the article when not in use,
  • are of a kind normally sold with such articles,
  • are presented with the articles they are designed to contain.

Containers which have these characteristics can be classified with the products which they contain. However, in cases where the container gives the product its essential character, it would be the container which would have to be classified.

Example: Rule 5 (a) would apply to flute cases because flutes are normally sold with their cases (due to their specific shape) and are intended for long term use.

Explanation: Rule 5 (b) deals with other types of containers and packing . These should be classified with the  they contain if they are of a kind normally used for packing such  and are not suitable for repetitive use.

Example: An importer bringing in  and using styrofoam chips for padding fits well into Rule 5 (b). Styrofoam chips are normally used for the padding and insulation of many , however they are rarely reused and are therefore classified with the  when they enter Canada.

Rule 6

For legal purposes, the classification of  in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purpose of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.

Explanation: Once  have been classified to the Heading level by the use of international Rules 1 to 5, then classification to the Subheading level can now take place by repeating international Rules 1 to 5 and taking into account any related Legal Notes.

Additional U.S. Rules of Interpretation

1. In the absence of special language or context which otherwise requires—

(a) a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of  of that class or kind to which the imported  belong, and the controlling use is the principal use;

(b) a tariff classification controlled by the actual use to which the imported  are put in the United States is satisfied only if such use is intended at the time of importation, the  are so used and proof thereof is furnished within 3 years after the date the  are entered;

(c) a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for “parts” or “parts and accessories” shall not prevail over a specific provision for such part or accessory; and

(d) the principles of section XI regarding mixtures of two or more textile  shall apply to the classification of  in any provision in which a textile material is named.

Globaltariff.com様のページから引用

 

 

ご不明な点はございますか? EPAやHSコード等通関全般についてご質問頂ければ
関税削減.com運営者で元通関士の私河副が直接回答致します。
フォームからご連絡頂ければ税関や通関業者にはなかなか聞けない事、
今更聞きづらい初歩的な事など幅広く対応させていただきます。

また、関税削減に必要な情報の一覧は関税削減.comTOPページをご覧下さい。


■関税削減マニュアルpdf版を無料配信中。
関税に関する法令や協定は日々変化が著しく、常に最新の情報を得る事は困難です。
関税削減.comでは関税に関する重要なお知らせをメールにて無料配信しております。
登録して頂くとamazonで販売中の関税削減マニュアルのpdf版(約500ページ)を
無料で提供させていただきます。
ニュースレター解除はいつでも可能であり、大量のメール配信は行いませんので
是非登録をお願いします。

関税削減.comニュースレター登録フォーム

受信ボックスか迷惑メールフォルダを確認して購読手続きを完了してください。

関税削減.comのコンテンツは電子書籍での閲覧が可能です。
複雑な法令等を素早く調べたい場合に非常に便利です。

Filed Under: HSコード, 通関英語, 関税法

関連記事一覧

中国製品に特恵関税率を適用(RCEP原産品申告書例)

RCEPを適用して中国からの輸入品目の関税削減を行うには複数の種類の 原産地証明書式が使用できる事が予想されます。 本記事では中国-ペルーFTAで運用されている原産品申告書の様式を紹介し 日本と中国での原産品申告書の書式 […]

コロナ対策品目のHSコード一覧

コロナ対策の為の輸出入品目のHSコードの参考一覧がWCOによって発行 されております。 コロナ対策の品目には普段扱いなれない医療品なども含まれる場合があり HSコードの分類に戸惑う事も多いかと思いますので、コロナ対策品目 […]

利用規約の英語版テンプレートを簡単に作成する

海外向けにネット販売を行う場合は相手方とのトラブルを回避する為に 利用規約を英語で作成する必要があります。 しかし、一般的に利用規約で使用される英語と言われてもピンと来ませんので テンプレートを探す必要があります。 検索 […]

税関審査官によって異なるHSコード分類

HSコードの分類法は通常、世界共通であると考えられますが実際矛盾する部分も 多くあります。 特に機械、自動車等の部分品の分類に関しては非常に混乱する事があります。 よくあるケースでは同じ品目を輸出しているにも関わらず、輸 […]

靴のタリフエンジニアリング(アメリカ向け)

アメリカでHSコード: 6404.19.3960に分類される靴を輸入する場合、関税率は 37.5%になります。 (本底がゴム製、プラスチック製、革製又はコンポジションレザー製で、甲が紡織用繊維製のものに限る。) 一般的に […]

Reader Interactions

コメントを残す コメントをキャンセル

メールアドレスが公開されることはありません。 * が付いている欄は必須項目です

Primary Sidebar


関税削減.comのニュースレターに
登録して頂くと関税削減マニュアル
pdf版(約500p)が無料になります。
解除はいつでも可能です。

関税削減マニュアルを無料で受けとる

受信ボックスか迷惑メールフォルダを確認して購読手続きを完了してください。



■著者:河副 太智について

■ご質問に回答します。

おすすめの記事

■日EU原産地申告書作成方法
■TPP原産品申告書作成方法
■世界の関税率を直接検索
■税関の事後調査は怖い?
■輸出国税関から調査要請
■関税評価と事後調査
■関税率の調べ方
■世界のFTA/EPA協定文を検索
■HSをネット検索する方法
■日本と海外はHSが違う?
■原産地記号一覧
■ 英語版FTA/EPA学習コース
■全記事一覧

新着記事

  • 中国製品に特恵関税率を適用(RCEP原産品申告書例)
  • コロナ対策品目のHSコード一覧
  • 利用規約の英語版テンプレートを簡単に作成する
  • 税関審査官によって異なるHSコード分類
  • 靴のタリフエンジニアリング(アメリカ向け)
  • 汎用品に分類されるHSコードとサンプル画像一覧
  • 企業が安価輸入品から利益を守るアンチダンピング関税発動法
  • アンチダンピング関税で不当安価な輸入品から利益を守る
  • プラ製自動車部品のHSコードはどう分類する?
  • 日EU・EPA運用における意見相違
  • 日米貿易協定
  • EPAの仕組みを英語で解説して取引先に理解させる
  • 材質分類か用途分類か
  • HS分類の「改正」なのか分類ミスの「訂正」だったのか?
  • 小売り用セット品目のHSコード分類法
  • 関税率表解説の”通常”や”例えば”という文言の解釈
  • HS分類ミスによる追徴課税
  • 口頭事前教示申請でHSコードの分類を行う
  • 部品メーカーが直面する原産地証明への対応
  • ボルトとねじのHSコード分類法
  • ボルトのHSコード分類法
  • 生産者も日EU・EPA原産品申告書を作成できるのか
  • 原産品申告書の法人番号は英語で公表する
  • 自動車部品HSコードリスト100選
  • 「インジェクター(燃料噴射装置)」のHSコード分類法
  • 税関が敗訴したロッキングプライヤーのHSコード分類裁判
  • 自己証明で原産性立証書類を一切提出しない場合
  • 「オイルフィルター」のHSコード分類法
  • 「革製ハンドルカバー」のHSコード分類法
  • EPA検認事例(非原産ココアパウダーで特恵が否認された例)
  • EPA検認事例(非原産の添加物使用で特恵が否認された例)
  • 「車用サンシェード」のHSコード分類法
  • 「ブッシング」のHSコード分類法
  • 「清浄機用フィルター」のHSコード分類法
  • 輸出貨物のHSコードに事前教示は受けられるのか
  • 「シートベルト部分品」のHSコード分類事例
  • “車用シートカバー”のHSコードは「車シートの部分品」分類されるか
  • 「車用フロアマット」のHSコード分類事例
  • “すのこ板”のHSコードは「ベッド」の部分品に分類されるか
  • “ズーム機構”のHSコードは「カメラ」の部分品に分類されるか
  • “消火器の継手”のHSコードは消火器の部分品に分類されるか
  • EU離脱後、日EU・EPAでの関税削減はどうなるのか
  • 輸出者だけで原産地証明書の発給申請を行えるのか
  • 中古品のEPA関税削減手続き
  • EPA検認時に他の法令違反等を指摘される事はあるのか
  • インドのRCEP交渉断固反対する酪農団体
  • 中国税関での通関情況を追跡する方法
  • 中国HSコード日本語訳一覧(特殊貿易品目)
  • 中国HSコード日本語訳一覧(美術品、収集品及びこつとう)
  • 中国HSコード日本語訳一覧(雑品)

カテゴリー

  • FTA/EPA
    • CTC実例
    • RCEP
    • 原産地規則実例
    • 日EU・EPA
    • 検認、事後調査
  • HSコード
    • タリフエンジニアリング
    • 各国税関による分類事例
    • 意見相違
    • 自動車部品
    • 部分品の原産地規則
  • NEWS
  • WEB集客
  • 一般特恵関税
  • 中国
  • 未分類
  • 特殊関税
  • 解説書
  • 貿易通関統計
  • 通関英語
  • 関税法
  • 関税評価

旧HS2002,2007,2012へ変換

Copyright © 2021関税削減.com
当サイトの掲載情報を利用することで生じたトラブル及び損害に対しては一切責任を負いません。