【文章內(nèi)容簡介】 ..................................................................................... 88 第八節(jié) 其他進出境貨物的報關(guān)程序 .................................................................................................................. 89 一、貨樣、廣告品 ..................................................................................................................................... 89 二、租賃貨物 ............................................................................................................................................ 90 三、加工貿(mào)易不作價設備 ........................................................................................................................... 91 四、出料加工貨物 ..................................................................................................................................... 92 五、無代價抵償貨物 .................................................................................................................................. 93 六、進出境修理貨物 .................................................................................................................................. 95 七、集裝箱箱體 ......................................................................................................................................... 95 八、溢卸貨物和誤卸貨物 ........................................................................................................................... 95 九、退運貨物 ............................................................................................................................................ 96 十、退關(guān)貨物 ............................................................................................................................................ 97 3 十一、放棄貨物 ......................................................................................................................................... 98 十二、超期未報關(guān)貨物 .............................................................................................................................. 98 第九節(jié) 海關(guān)監(jiān)管貨物的特殊申報程序 .............................................................................................................. 98 一、進出境快件申報程序 ........................................................................................................................... 98 二、進出境貨物集中申報程序 .................................................................................................................... 99 三、海關(guān)監(jiān)管貨物轉(zhuǎn)關(guān)申報程序 .............................................................................................................. 101 第四章 進出口商品歸類 ........................................................................................................................................ 103 一、商品歸類考試介紹 ................................................................................................................................... 103 第一節(jié)《商品名稱及編碼協(xié)調(diào)制度》 .............................................................................................................. 106 第二節(jié)我國海關(guān)進出 口商品分類目錄 .............................................................................................................. 106 第三節(jié)進出口商品歸類的海關(guān)行政管理（新增內(nèi)容） ...................................................................................... 106 一、歸類的依據(jù)（重要考點） .................................................................................................................. 106 二、歸類的申 報要求 ................................................................................................................................ 107 三、歸類的修改 ....................................................................................................................................... 107 四、預歸類 .............................................................................................................................................. 107 五、商品歸類決定（ 2020 年新增） .......................................................................................................... 107 六、其他管理要求（了解） ..................................................................................................................... 107 第四節(jié) 協(xié)調(diào)制度歸類總規(guī)則 .......................................................................................................................... 107 規(guī)則一 ..................................................................................................................................................... 107 規(guī)則三 ..................................................................................................................................................... 109 規(guī)則四 ...................................................................................................................................................... 111 規(guī)則五 ...................................................................................................................................................... 111 規(guī)則六 ......................................................................................................................................................112 第一類 活動物、動物產(chǎn)品 ...............................................................................................................................112 一、概述 ..................................................................................................................................................112 二、歸類時應該注意的問題 ......................................................................................................................113 三、歸類時容易混淆或忽視的地方 ............................................................................................................115 第二類 植物產(chǎn)品 .............................................................................................................................................116 一、植物產(chǎn)品的概況 .................................................................................................................................116 二、歸類時容易混淆或忽視的地方 ................................................