Commodity code is a digital code used in import and export trade to classify and manage commodities and express the names of import and export commodities. It plays an important role in standardizing commodity management, simplifying actual operation and facilitating statistical analysis, and is widely used in import and export customs declaration, export tax rebate, business processing and financial accounting of export enterprises.

Commodity code is the concrete manifestation of commodity classification and the basis of customs tariff and export tax rebate. According to the classification principles and contents of the catalogue of Harmonized Commodity Description and Coding System, the customs officially implemented the customs import and export tariff and statistical commodity catalogue on 1992 1 month 1 day. With the evolution of practical application for many years, commodity classification is becoming more and more mature, and the rules of its code are mainly? Mounted? Oh, the proud sedan chair emperor? Hold? Bei Lu jun nai Huang? Cure? Aojun? Nai Huang? Deep and quiet? Flattery? Song Huang? Night? Ba jiao di? What's the matter with being poor and lacking in windbag? ∩ Show that you have a pastoral suburb? What's the matter? Shake Tang Fan dry? What's the imitation of the spring of the pastoral sedan chair in Tang Dynasty? 00 1 year).

The customs determines the standard commodity classification according to the internationally accepted Harmonized Commodity Description and Coding System, and applies it to the customs import and export declaration; According to the needs of tax policies and regulations, State Taxation Administration of The People's Republic of China conducts tax rate appraisal on standard goods provided by the customs. In the process of appraisal, if the original code cannot meet the needs of actual tax business, it can be expanded to accurately identify the tax rate.

The commodity code is the commodity code of the final appraisal tax rate in State Taxation Administration of The People's Republic of China, and the identified tax rebate rate is an important basis for calculating the export tax rebate. Export enterprises can carry out import and export customs declaration, internal business processing and financial accounting, and handle export tax rebate business accordingly; Local tax authorities can examine and approve the tax refund declaration of enterprises and handle the tax refund examination and approval business accordingly; This book can also be used as the benchmark data for other departments to conduct import and export and tax statistical analysis.