贵金属首饰进口归类指南 - 2023年最新海关申报要求
随着春节临近，黄金市场迎来消费高峰。了解贵金属首饰的进口归类知识对进口商至关重要。
As the Spring Festival approaches, the gold market ushers in a consumption peak. Understanding the import classification knowledge of precious metal jewelry is crucial for importers.
贵金属基础知识 | Basic Knowledge of Precious Metals
贵金属包括：金(Au)、银(Ag)、铂(Pt)以及铂族金属(钯、铑、铱、锇、钌)，共8种元素。
Precious metals include: gold (Au), silver (Ag), platinum (Pt) and platinum group metals (palladium, rhodium, iridium, osmium, ruthenium), totaling 8 elements.
常见贵金属首饰分类 | Common Precious Metal Jewelry Classification
1. 金首饰(Gold Jewelry)：
- 足金: ≥990‰ (Au990/Au999)
- 18K金: ≥75% (Au750)
2. 铂首饰(Platinum Jewelry)：
- Pt900: 90%铂
- Pt950: 95%铂
3. 银首饰(Silver Jewelry)：
- 足银: ≥990‰ (S990)
- 925银: 92.5%银 (S925)
进口归类案例 | Import Classification Cases
案例A：18K金戒指
归类：7113.1911 (镶嵌钻石的黄金首饰)
关键点：黄金含量75%，不含铂/钯
Case B: 18K白金戒指(含钯6%)
归类：7113.1921 (铂制首饰)
关键点：钯含量>2%视为铂合金
案例C：Pt950铂金戒指
归类：7113.1921
关键点：铂含量95%
Case D: 925银戒指
归类：7113.1190 (未镶嵌钻石的银首饰)
关键点：银含量92.5%
2023年申报新要求 | 2023 New Declaration Requirements
根据最新《海关进出口商品规范申报目录》，税目7113项下新增：
- 必须申报品牌(中文或外文名称)
According to the latest "Customs Import and Export Commodity Standard Declaration Catalog", new requirements for heading 7113:
- Must declare brand (Chinese or foreign name)
温馨提示：进口前请确认商品材质成分和含量，确保申报准确。
Reminder: Please confirm the material composition and content of the goods before import to ensure accurate declaration.
