摘要
采用红外光谱法、气相色谱-质谱联用法、气相色谱法、X射线荧光光谱法、滴点测定法和黏度测定法等多种定性定量及理化参数测定技术,对不同种类和含量的进出口工业脂肪酸及其制品进行属性鉴定研究。讨论了样品不同的检测结果在《进出口税则》商品归类中的应用,并结合工业脂肪酸及其制品的报关商品实例,阐述了该类商品的海关化验步骤和归类过程,可为工业脂肪酸及其制品的定性鉴别、定量分析以及进出口商品归类提供技术参考。
Different types and contents of import and export industrial fatty acids and their products were qualitatively and quantitatively determined by infrared spectrometry,gas chromatography-mass spectrometry,gas chromatography,X-ray fluorescence spectrometry,dropping point measurement and rotating viscometry measurement,and these test results were used for the products’classification under Import and Export Tariff,also the application examples of customs commodity were provided so as to provide technical references for the identification of industrial fatty acid and their products as well as the import and export commodity classification.
作者
尹桂林
张雪琰
蔡雪
牛增元
孙忠松
周龙龙
YIN Guilin;ZHANG Xueyan;CAI Xue;NIU Zengyuan;SUN Zhongsong;ZHOU Longlong(Technology Center of Qingdao Customs,Qingdao 266002,Shandong,China)
出处
《中国油脂》
CAS
CSCD
北大核心
2021年第10期137-140,共4页
China Oils and Fats
基金
海关总署科研项目(2020HK249)
青岛海关科研项目(QK201933/QK202006)。
关键词
工业脂肪酸
属性鉴定
商品归类
进出口
industrial fatty acids
identification
commodity classification
import-and-export
