The main tax number for bottled wine is 2204.2100, that is, wine in containers of 2 liters or less. This article briefly introduced the application elements involved in the tax number.
Factors affecting classification
1. Product name
The product name should be filled in both Chinese and foreign language,and generally can contain the name of the winery, grape variety and wine category information. Generally, the front is the name of the winery, and the behind is the category of wine, dry or sweet, red wine or white wine.
2. Import method
The wine under the tax number 2204.2100 is divided into four different import methods — processing in the original liquid area, processing outside the original liquid area, the original bottle with brand and domestic OEM according to the required application import methods. When applying, one of the above four import methods should be selected according to the actual inspection status.
3. Alcohol concentration
It refers to the alcohol concentration of the commodity by volume, expressed by "%vol", according to the wine label specification.
Factors affecting prices
1. Grade
It refers to the classification of wine, generally divided by quality and region. However, different countries, producing areas, brand classification methods are different, and accurate and complete information should be filled in according to the specific situation of the commodity. European wine has legal classification and industry association classification. For example, France has AOC, IGP, VDF, and Italy has DOCG, DOC, IGT, VDT. Chilean wine grades include Varietal, Reserva, Gran reserve, Familia reserva and Premium according to trade practices. If there is no grade division actually, fill in "Grade: None" or "No grade".
2. Year
It refers to the harvest year of the grapes used to make the wine, not the year the wine was bottled. On the wine label, it usually marks the year of the wine. There are also many wines that do not have a year mark, such as champagne, which is made by blending. If the wine label does not indicate the year, no year should be declared according to the actual situation.
3. Producing area
It refers to the wine producing area indicated on the wine label, and the name in Chinese and foreign language of the smallest sub-producing area indicated on the wine label should be filled in. For the lowest grade wine without producing area indicated, the wine label also was indicated the country (region), the name in Chinese and foreign language of the country (region) should be filled in, and "no producing area" cannot be filled in. Especially in France, Italy and other countries that strictly divide the producing area, it is usually written along with the grade. The producing area is an important sign of wine, and there will be no wine without producing area.
4. Name of winery
It refers to the name in Chinese and foreign language of winery or distillery that produces wine. If filled by a manufacturer (not a winery), the name of the manufacturer in Chinese and foreign language should be filled in.
5. Grape varieties (name of in Chinese and foreign language)
It refers to the name of the specific grape variety of the wine, which needs the name in both Chinese and foreign language. Single variety, multi-variety mixed brew must be clearly reported. If there are too many varieties involved and the specification and model column cannot be filled in, "see the remark column for xxx, etc." can be declared, and the rest of the specific content should be filled in the remark column.
6. Package specification
It refers to the individual packaging method and specification of the commodity, which should be filled in according to the actual packaging method. Retail packaging wine should be indicated the unit packaging capacity x number of units per package/package unit, such as "750mLx6 bottles/case"; Bulk non-retail packaging wine should be indicated in litre/barrel or litre/container can, e.g. "1000 L/barrel".
7. Brand
It refers to the brand logo affixed by the manufacturer or distributor on the commodity, and the brand name in Chinese and foreign language should be declared according to the actual situation. Due to the different import methods, it is generally divided into the following two situations: one is that the trademark or trademark right has be determined, the brand name in Chinese and foreign language need to be filled in; the other is that the trademark or trademark right has not be determined and need to be re-assigned the trademark in the domestic comprehensive free trade zone and then be rebranded, the actual branded Chinese brand name when leaving the area should be filled in.
Application example
Example 1
Product name: PENFOLDS BIN 389 CABERNET SHIRAZ RED WINE| Import method: original bottle with brand| Alcohol concentration: 14.5%VOL| Grade: table wine| Year: 2017| Producing area: SOUTH AUSTRALIA| Winery name: PENFOLDS WINES| Grape variety: cabernet, Syrah| Packaging specification: 750ML*6 bottles/case| Brand: PENFOLDS
Example 2
Product name: CABERNET SAUVIGNON DRY RED WINE| Import method: processed in the raw liquor zone| Alcohol concentration: 13%Vol| Grade: variety| Year: 2022| Producing area: Central Valley| Winery name: Vina Centenaria S.A., no Chinese name| Grape variety: Cabernet sauvignon| Packaging specification: 750 L/barrel| Brand: no brand
Source: Fuzhou Customs 12360
Note: This article is compiled by Antion. Please indicate the source for reprint.