现代海关制度建设的根本点是加强海关的 法制建设，建立健全法律制度和执法机制，是保障海关依法行政的基础和前提。进出口商品的协调制度归类是海关对进出口货物进行征税和监管的最基础的法律行为，是海关监管实现统一执法、严密高效目标的保障。只有科学、准确的商品归类，才 The basic point of the construction of the modern customs system is to strengthen the legal system of the customs, establish and improve the legal system and the law enforcement mechanism, and it is the basis and premise for ensuring the customs administration according to law. The classification of the harmonized system of import and export commodities is the most basic legal act of the Customs on taxation and supervision of import and export goods and is the guarantee of achieving the goal of uniform enforcement of law and strictness and efficiency by the customs administration. Only scientific, accurate product classification, only