How to sort out the standard declaration elements of import and export plastics and their products, and how to fill in the declaration elements of plastic particles
Chapter 39 of the Import and Export Tariff - Plastics and their products is divided into two sub chapters according to the processing of plastics: * * Sub chapter includes polymers in primary shape (39.01~39.14), and the second sub chapter includes waste and scrap, semi-finished products and finished products (39.15~39.26).
The elements of polymer declaration for primary shape include: product name, appearance, composition content, type and proportion of monomer unit, specific gravity, source of base material, grade, brand, model, signing date, use, etc.
The declaration elements of waste and scrap materials include: product name, source, composition, whether it has been destructively treated, whether it has an axis (if it is rolled), etc.
The declaration elements of semi-finished products and finished products include: product name, appearance, purpose, composition, material, whether accessories are installed, bursting pressure, whether they are compatible with other materials, whether they are single-sided self-adhesive, type, brand, specification, size, model, etc.
Main standard declaration elements of import and export plastics and their products:
Appearance (shape, transparency, color, etc.) refers to the actual appearance of the commodity itself, mainly referring to the apparent properties of the commodity such as color, transparency, and shape. It should be noted that the color, transparency and shape in the tax numbers 39.01~39.14 are important elements to reflect the state of the goods. Transparency can usually be filled in as "transparent", "translucent", "opaque", etc. For example, "bar", "rod", "profile", "profile", etc. can be filled in for goods under tax item 39.16.
The term "ingredient content" refers to the types and contents of various substances contained in commodities.
The type and proportion of monomer units refer to simple compounds that can undergo polymerization or polycondensation and other reactions to become polymer compounds. Generally unsaturated, cyclic or low molecular compound containing two or more functional groups, the type and content of monomer shall be reported. It should be noted that "component content" and "type and proportion of monomer unit" should be clearly distinguished. For example, the "component content" of polyethylene under the item 3901.1000 of the tax code column can be filled with "polyethylene 100%"; "Type and proportion of monomer unit" can be filled with "ethylene 100%". For example, the "component content" of ethylene propylene copolymer can be declared as "ethylene propylene copolymer 99%, carbon black 1%"; Its monomer unit can be declared as "ethylene 8%; propylene 92%".
The source of bottom materials (recycled materials, bottle flakes, new materials, sub brand materials) refers to the plastics under the import tax items 39.01~39.14. If it comes from recycled waste plastics, fill in "recycled materials"; If it is fragmentary plastic obtained from processing of recycled plastic bottles, it shall be marked with "bottle flakes"; If it is a plastic of primary shape that is normally polymerized from low molecular materials, fill in "new material"; If it is a plastic of primary shape that is normally polymerized from low molecular materials, but one or more performance indicators fail to meet the new material standard, "sub brand materials" shall be filled in. It should be noted that the source of base material should be filled in from "one out of four" in brackets.
Brand (Chinese or foreign name) refers to the brand mark added by the manufacturer or dealer on the goods, which actually needs to be declared in Chinese or foreign. For example, "Mitsui Mitsui". It should be noted that brands must apply for Chinese or foreign brands; If there is no Chinese or foreign language brand, it shall be declared as "no Chinese or foreign language brand", and it cannot be simply declared as "none".
Applications (film level, injection level, blow molding level, injection molding level, wire drawing level, cable level, etc.) refer to the aspects and scope of commodity applications in this chapter. The "purpose" of tax items 39.01~39.14 refers to the downstream processing level (such as "film level", "injection level", "blow molding level", "injection molding level", "wire drawing level", "cable level", etc.), which shall be declared according to the processing level; If there is no clear downstream processing level, fill in the aspect and scope of commodity application, that is, actual use. The "purpose" required in tax items 39.15~39.26 only refers to the aspect and scope of commodity application, that is, actual use.
Grade (genuine, non genuine) refers to whether the performance of the goods meets the preset standards for production. If the goods meet the preset standards for production, fill in "genuine". If one or more performance indicators of the goods do not meet the preset standards for production, fill in "non genuine". It should be noted that the level should be filled in from "one out of two" in brackets.
Whether the goods are made with other materials means that if the goods are made with other materials, specific materials should be filled in, such as "made with textiles"; Otherwise, "not made with other materials" shall be filled in.
Material refers to the type of material or plastic used in the commodity. For products, the material type or more specific plastic type shall be filled according to the actual situation. For example, "polyethylene system" should be filled in for goods under 3917.2100 tax code column.
Specification refers to the size of the commodity. For example, for plate, fill in "length, width, thickness", for roll, fill in "width, single layer thickness", and for tubular, fill in "outer diameter, inner diameter, length". It should be noted that in principle, "no specification" cannot be filled in, and "irregular shape" should be filled in.
