词 归类尊重先例：为这样|外贸业务一定要熟悉的|一只口罩的“秘密”，

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报道对海关归类的基本含义做了介绍：“海关归类，通俗地说，就是某个进出口货物都对应一个海关编码，而这个编码对应一个特定的税率与监管条件”。对于“尊重先例”改革要解决的主要问题，报道中指出，“在实际操作中，同一种商品往往出现不同口岸不同归类、不同时间不同归类等情况，这在一定程度上给企业开展进出口贸易带来很大的不确定性，对通关时效性和企业切身利益也产生了影响”。

The report introduces the basic meaning of Customs Classification: "customs classification, generally speaking, is that a certain import and export goods correspond to a customs code, and this code corresponds to a specific tax rate and supervision conditions". As for the main problems to be solved in the reform of "respecting precedents", the report points out that "in practice, the same commodity is often classified differently at different ports and at different times, which brings great uncertainty to enterprises in carrying out import and export trade to a certain extent, and also affects the timeliness of customs clearance and the vital interests of enterprises".

我们认为，分类尊重先例需要解决的是，同一商品在不同港口或不同时间被纳入不同税号的现象已经存在了很长一段时间，许多进出口企业纷纷抱怨。虽然表面上可以解释客观原因，如海关人员对商品的认知、熟悉程度或分类技术水平不一致，但其本质是执法不统一、自由裁量权滥用风险的突出体现。

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