在海关《进出口税则》中,有较多涉及“零售包装”的商品税号,并且有些商品税号其“零售包装”与“非零售包装”之间存在较大的税差。所以在实际通关过程中,判断所申报的商品是否属于零售包装的商品范畴非常重要。如何界定“零售包装”?货物的包装一般可分为“运输包装”和“销售包装”。“运输包装”(又称外 In the “Import and Export Tariff” of the Customs, there are more commodity tax codes related to “retail package ”, and some commodity tax codes exist between the “retail package ” and “non-retail package Tax difference. Therefore, in the actual customs clearance process, it is very important to judge whether the declared goods belong to the category of retail packaging goods. How to define ”retail package “? The general packing of goods can be divided into ”shipping package “ and ”sales package “. ”Transport package " (also known as outside