论文部分内容阅读
2012年8月,国内某企业承建白俄罗斯达维捷布斯克水电站项目,向海关申报出口用于运输散装水泥的货运机动车辆。车辆品牌为华威驰乐;型号为SGZ5310GFLZZ3W。企业将该车辆按“特殊用途的机动车辆”归入商品编码8705909090。海关查验认定,该车辆应按“货运机动车辆”归入商品编码8704230090。企业因商品编码申报错误,造成了出口逃避商务部配额许可证事务管理局(或
In August 2012, a certain domestic enterprise contracted to build the project of the Vitebsk Dam in Belarus and declare to the Customs the export of freight motor vehicles for the transportation of bulk cement. Vehicle brand Warwick Chi music; model SGZ5310GFLZZ3W. The company classified the vehicle as “special purpose vehicle” into product code 8705909090. Customs inspection found that the vehicle should be “cargo motor vehicles ” included in the product code 8704230090. Enterprises due to product code declaration error, resulting in the exit of the Ministry of Commerce Quota License Administration (or