Views: 0 Author: Site Editor Publish Time: 2026-09-04 Origin: Site
It’s the beginning of the school year again. “With the equipment in hand, you won’t have to worry about going to school.” Parents are taking their children to stationery stores to buy their favorite stationery in preparation for the new semester. Stationery is the basic tool used by students to learn knowledge. It accompanies students day and night, including schoolbags, pencils, ballpoint pens, erasers, exercise books, etc. How should the common stationery in our lives be classified when imported and exported? Come and learn with me.
1. Backpack
Mainly used to store school supplies such as stationery and textbooks, it is a 'treasure box' for students. According to the 'Import and Export Tariffs of the People's Republic of China' (hereinafter referred to as the 'Tariffs'), backpacks should be classified under tax code 4202.9 based on the fabric composition.
2. Pencil
Commonly used for writing, painting and sketching, the lead is installed in a penholder made of wood, plastic or multi-layer paper. Pencils are specifically listed in item 96.09 of the Tariff Code and should be classified under tax number 9609.1010.
Mechanical pencils are also called automatic pencils, that is, pencils that do not need to be sharpened and can automatically or semi-automatically take out the core. Mechanical pencils are specifically listed in item 96.08 of the Tariff Code and should be classified under tax code 9608.4000.
Tips: Mechanical pencils, including normal spare refills placed in the pen, are classified under tax heading 9608.4000. Pencil lead is specifically listed in the 'Tariff Code' and is classified under tax code 9609.2000.
3. Ballpoint pen
There is usually a tube containing ink and a ball in the pen tip. The ink is brought out by rolling the ball. Most of our commonly used gel pens are ballpoint pens. It is specifically listed in item 96.08 of the 'Tariff Code' and should be classified as tax number 9608.1000.
4. Eraser
It is mainly used to erase pencil marks. According to different materials, it can be divided into rubber eraser and plastic eraser. Rubber erasers are vulcanized rubber products. They are listed in subheading 4016.92 of the Tariff Code and should be classified under tax code 4016.9200. Erasers made of plastic shall be classified under heading 39.26.
5. Exercise book
The paper pages can only have lines (squares), or they can be printed with handwritten words for practice, which is a 'good helper' for students to learn. It is specifically listed in item 48.20 of the 'Tariff Code' and should be classified under tax number 4820.2000.
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