Classification of goods in the nomenclature shall be governed by the

陸、海關進口稅則解釋準則

Ⅵ. GENERAL RULES FOR THE INTERPRETATION OF THE CUSTOMS IMPORT TARIFF

海關進口稅則貨品之分類應依下列原 則辦理：

Classification of goods in the

因而表面上可歸列於兩個以上之稅 則號別時，其分類應依照下列規定 辦理：

(甲)稅則號別所列之貨品名稱說明較 具體明確者，應較一般性說明者為 優先適用。當兩個以上之稅則號 別，而每個稅則號別僅述及混合物 或組合物所含材料或物質之一部 分，或各僅述及供零售之成套貨物 所含部分貨品，則前述之各稅則號 別對該等貨品可認為係具有同等 之具體明確性，縱使其中之一稅則 號別較他稅則號別所載者更為完 備或精確。

(乙) 混合物、由不同材料或組件組成 之組合物或零售之成套之貨物，其 不能依準則三(甲)歸類者，在本準 則可適用之範圍內，應按照實質上 構成該項貨品主要特徵所用之材 料或組件分類。

(丙)當貨品不能依準則三(甲)或三 (乙)分類時，應歸入可予考慮之稅 則號別中，擇其稅則號別位列最後 者為準。

any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

(c)When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

四、貨品未能依前述準則列入任何稅則 號別者，應適用其性質最類似之貨 品所屬之稅則號別。

4. Goods which cannot be classified in

accordance with the above Rules shall be

classified under the heading appropriate

to the goods to which they are most akin.

五、除前述各準則外，下列規定應適用 於各所規範之物品：

（甲）照相機盒、樂器盒、槍盒、製 圖工具盒、項鍊盒及類似容器，

具特殊形狀或適於容納特定或成 套之物品，適於長期使用並與所 裝物品同時進口者，如其於正常 情況下係與所裝物品同時出售，

則應與該物品歸列同一稅則號 別，惟此規定不適用其本身已構 成整件貨品主要特質之容器。

（乙）基於準則五（甲）之規定，包 裝材料與包裝容器與所包裝之物 品同時進口者，如其於正常情況 下係用以包裝該物品，則應與所 包裝之物品歸列同一稅則號別，

惟此項規定不適用於顯然可重複 使用之包裝材料或包裝容器。

5. In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein :

(a)Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. this rule does not, however, apply to containers which give the whole its essential character.

(b)Subject to the provisions of Rule 5 (a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. however, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

六、基於合法之目的，某一稅則號別之 目下物品之分類應依照該目及相關 目註之規定，惟該等規定之適用僅 止於相同層次目之比較。為本準則 之適用，除非另有規定，相關類及 章之註釋亦可引用。

6. For legal purposes, the classification of

goods in the subheadings of a heading

shall be determined according to the

terms of those subheadings and any

related Subheading Notes and, mutatis

mutandis, to the above Rules, on the

understanding that only subheadings at

the same level are comparable. For the

purposes of this rule the relative Section

and Chapter Notes also apply, unless the

context otherwise requires.

第一類

SECTION 1

LIVE ANIMALS;