As this day approaches, as a marketing tool, many domestic shopping malls and restaurants will also decorate their stores and windows with a variety of "Christmas" supplies. The editor has compiled a "Declaration Guide" for "Christmas" supplies, let's learn about it together.

December 25th every year is an important traditional festival in many Western countries - "Christmas". As this day approaches, as a marketing tool, many domestic shopping malls and restaurants will also decorate their stores and windows with a variety of "Christmas" supplies. So, how should the imported and exported "Christmas" supplies be declared at the customs? The editor has compiled a "Declaration Guide" for "Christmas" supplies, let's learn about it together.

Common "Christmas" supplies

● Artificial Christmas trees and Christmas tree decorations (metal foil, colored balls, animals or other dolls, etc.)

● Santa Claus

● Christmas Animals

● Christmas firecrackers

● Copper foil made into the shape of Christmas tree ornaments Holiday (including carnival ) supplies or other entertainment supplies, including magic props and games:

Standard declaration elements

. Product name; 2. Purpose; 3. Brand (Chinese or foreign name).

Among them, "purpose" is the classification factor of the declared product, which refers to the application object or application field of the product. Such as entertainment, sports activities, sports competitions, etc. "Brand (Chinese or foreign name)" is the price element of the declared product, which refers to the brand mark added by the manufacturer or distributor on the product. It is actually necessary to declare the Chinese or foreign brand name.

Porcelain "Christmas" tableware

Suggested tax number:

6911.1011---- Bone china tableware

6911.1019----Other porcelain tableware

standard declaration elements

. Product name; 2. Material (porcelain, pottery); 3. Type (tableware, kitchen utensils, etc.); 4. Whether it is bone china; 5. Brand (Chinese or foreign name).

Among them, "material" refers to the specific material from which the product is made. Products under tax item 69.11 can be reported as "made of porcelain", "made of pottery", etc. "Category" refers to the subdivision type of a specific ceramic product that the product belongs to. Products under 69.11 can be reported as "tableware", "kitchen utensils", etc. "Whether it is bone china" should be filled in based on the actual condition of the product.

Wool "Santa Claus" tufted carpet

Suggested tax number: 5703.1000

Standard declaration elements

. Product name; 2. Weaving method (tufting); 3. Fiber composition; 4. Fixing method (gluing, pile fixing method, etc.); 5. Specifications and dimensions.

Among them, "weaving method" refers to the molding method of the carpet, and "tufting" can be filled in tax heading 57.03. "Fiber composition" refers to the chemical composition of fiber. For example, "cotton", "wool", "linen", etc. can be reported. "Specification size" refers to the size of the product (floor covering products) after it is completely spread out, which is also the price element of the goods under tax items 57.01 to 57.03. It refers to the size of the carpets and floor covering products in the above tax items, expressed as "length × width × thickness".

Classification reference basis: According to the note of item 95.05, this item does not include items containing festive designs, decorations, symbols or patterns and having practical functions, such as tableware, kitchen utensils, toiletries, carpets and other floor coverings made of textile materials, clothing, beds, dining tables, toilet and kitchen fabrics.

Therefore, the above-mentioned goods cannot be classified into item 95.05. Instead, they should be declared according to the corresponding tax code according to the specific functions and characteristics of the goods, following the classification principle, and should meet the standard declaration element requirements of the corresponding tax code products.

Natural Christmas trees that are obviously not suitable for replanting (for example, the roots have been sawed off or the roots have been burned to death by boiling water)

Suggested tax number: 604.9090

Standard declaration elements

. Product name; 2. Purpose (for making bouquets or decoration); 3. Whether with flowers and flower buds; 4. Production or preservation method (fresh, dried, dyed, bleached, dipping, etc.)

Among them, "purpose" refers to the aspect and scope of product application. "Whether it has flowers and buds" refers to whether the branches and leaves of the plant have flowers and buds. Products under tax item 06.04 should be reported as "without flowers and buds". "Preparation or preservation method" refers to the specific production method or preservation method of the product, which differs according to the requirements of each tax item. For example, the goods under tax item 06.04 are reported as "fresh", "dried", "dyed", "bleached", "impregnated", etc.

Christmas socks

Suggested tax heading for Christmas stockings for gifts: 9505.1000

Suggested tax heading for wearable socks (knitted or crocheted) with Christmas patterns: 61.15

6115.3000----Women's stockings and mid-calf socks, the fineness of each monofilament is less than 67 decitex (knitted or crocheted)

Standard declaration elements

. Product name; 2. Weaving method (knitting or crocheting); 3. Type (long socks, medium socks); 4. Category (women's); 5. Ingredient content; 6. Monofilament fineness; 7. Brand (Chinese or foreign name); 8. Product number.

where "ingredient content" refers to the names of all ingredients contained in the product and their weight percentages; "single filament fineness" refers to the gram weight of single filament per kilometer, the unit is "tex". " Harmonized System " usually uses the unit "detex" to express fineness, and 1 decitex is equal to 0.1 tex; "Brand (Chinese or foreign name)" refers to the brand mark added by the manufacturer or distributor on the goods. In fact, the Chinese or foreign brand name needs to be declared; "Article Number" refers to the unique number marked by the manufacturer on different models and different batches of goods, and each batch of goods corresponds to an article number.

Others (knitted or crocheted)

6115.9400----made of wool or fine animal hair

6115.9 500----Cotton

standard declaration elements

. Product name; 2. Weaving method (knitting or crocheting); 3. Type (socks, lining socks, sock covers, etc.); 4. Ingredient content; 5. Monofilament fineness; 6. Brand (Chinese or foreign name); 7. Product number.

6115.9600--made of synthetic fibers

6115.9900--made of other textile materials

Standard declaration elements

. Product name; 2. Weaving method (knitting or crocheting); 3. Type (socks, lining socks, sock covers, etc.); 4. Category (men's, women's); 5. Ingredient content; 6. Monofilament fineness; 7. Brand (Chinese or foreign name); 8. Product number.

"Christmas" candles

Suggested tax number: 406.0000

Standard declaration elements

. Product name; 2. Ingredients; 3. Brand (Chinese or foreign name); 4. Model.

Among them, "ingredient" refers to the type of substances contained in the product.

Electronic candles

Suggested tax number: 9405.4290

Standard declaration elements

. Product name; 2. Purpose; 3. Brand (Chinese or foreign name).

String lights for Christmas trees

Suggested tax number:

9405.3100----Designed to use only light emitting diodes (LE D)

9405.3900----Other

standard declaration elements of the light source

. Product name; 2. Material; 3. Purpose; 4. Brand (Chinese or foreign name).

Among them, "material" refers to the type of material that constitutes the product. If it is composed of multiple materials, all materials should be reported one by one. "Purpose" refers to the application object or application field of the product.

Reference basis for classification:

According to the explanation of item 95.05, this item does not include:

(1) Natural Christmas trees (Chapter 6).

(2) Candles (heading 34.06).

(3) Plastic or paper packaging products for festivals (classified according to their constituent materials, for example, classified into Chapter 39 or Chapter 48).

(4) Christmas tree stand (categorized according to its constituent materials).

(5) Flags of textile materials of heading 63.07.

(6) Various light strings (heading 94.05).

Therefore, the above-mentioned goods cannot be classified into item 95.05, but should be declared according to the corresponding tax code, and should meet the standard declaration element requirements for the corresponding tax code products.

Source: Import Manual reproduced from Tianjin Customs 12360 hotline