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近年来,根据《中华人民共和国反倾销条例》的规定,国务院关税税则委员会(以下简称税委会)先后裁决了几十起反倾销案件,海关总署根据税委会的决定相应发布了一系列执行反倾销措施的公告(以下简称反倾销公告)。在上述部分反倾销公告中,对应征收反倾销税的进口货物申报问题,除列明了相关货物的税则号列外,还具体列明了应当填报的10位数商品编码。由于2007年版《中华人民共和国进出口税则》(以下
In recent years, according to the “Regulations of the People’s Republic of China on Anti-dumping Regulations”, the Customs Tariff Commission of the State Council (hereinafter referred to as the taxation committee) successively ruled on dozens of anti-dumping cases, and the General Administration of Customs issued a series of anti-dumping actions in accordance with the decision of the taxation committee. Notice of measures (hereinafter referred to as anti-dumping notice). In the above-mentioned partial anti-dumping announcements, in addition to listing the tariff numbers of the relevant goods, the 10-digit commodity code that should be filled in is also specified in the declaration of imported goods corresponding to anti-dumping duties. Due to the 2007 edition of the “People’s Republic of China Import and Export Tariff” (below