q d - d r e 9 e d z / < 3 À f | d 0 d | ] l º { 4 e e d...4 | x u w 0 r | r d q 3 0 a } d d /...

21
ĚőńĔĭŤē ŒťĹťŤ źįĔļijǀē ŦżŤİŤē ĚżĐĔŝĝŬƺē ĚėŻĴŅťŤ August 18,2020 3:00 pm ĺʼnĹŔĉ

Upload: others

Post on 30-Oct-2020

0 views

Category:

Documents


0 download

TRANSCRIPT

Page 1: Q D - d R e 9 e d z / < 3 À f | d 0 d | ] l º { 4 E e d...4 | X u W 0 r | r d q 3 0 A } d d / Ü n h e 9 e 8 3 H } X } l ! d f | d 0 d u q z / < 3 Þ f | d 0 d 2 q g M l g a (

Aug

ust 1

8,20

20 3

:00

pm

Page 2: Q D - d R e 9 e d z / < 3 À f | d 0 d | ] l º { 4 E e d...4 | X u W 0 r | r d q 3 0 A } d d / Ü n h e 9 e 8 3 H } X } l ! d f | d 0 d u q z / < 3 Þ f | d 0 d 2 q g M l g a (

1 2

3 .............................................................................................................. 1

3 1.1

3 1.2

3 .................................................................................................. .1.3

4 ...................................................................................................... .1.4

5 .................................................................. 2

7.......................................................................................................... 3

8 ........................................................................ 4

8 4.1

9 4.2

11 ................................................................... 5

11 5.1

11 5.2

12 ................................................................................................. 6

12 6.1

12 6.2

13 6.3

Page 3: Q D - d R e 9 e d z / < 3 À f | d 0 d | ] l º { 4 E e d...4 | X u W 0 r | r d q 3 0 A } d d / Ü n h e 9 e 8 3 H } X } l ! d f | d 0 d u q z / < 3 Þ f | d 0 d 2 q g M l g a (

1 3

1

1438 / 5 / 3 51

1438/8/27 86

1438/9/5 17-1-9

1

3 2

4

• • • • • •

1438/8/27 86

1 3 12 3 24 26 3

Page 4: Q D - d R e 9 e d z / < 3 À f | d 0 d | ] l º { 4 E e d...4 | X u W 0 r | r d q 3 0 A } d d / Ü n h e 9 e 8 3 H } X } l ! d f | d 0 d u q z / < 3 Þ f | d 0 d 2 q g M l g a (

1 4

3

6 5 4

7

Page 5: Q D - d R e 9 e d z / < 3 À f | d 0 d | ] l º { 4 E e d...4 | X u W 0 r | r d q 3 0 A } d d / Ü n h e 9 e 8 3 H } X } l ! d f | d 0 d u q z / < 3 Þ f | d 0 d 2 q g M l g a (

1 5

2

5

6

7

2001

8

1 51 6

1 1 78

Page 6: Q D - d R e 9 e d z / < 3 À f | d 0 d | ] l º { 4 E e d...4 | X u W 0 r | r d q 3 0 A } d d / Ü n h e 9 e 8 3 H } X } l ! d f | d 0 d u q z / < 3 Þ f | d 0 d 2 q g M l g a (

1 6

9

10

11

91 1 10

11

Page 7: Q D - d R e 9 e d z / < 3 À f | d 0 d | ] l º { 4 E e d...4 | X u W 0 r | r d q 3 0 A } d d / Ü n h e 9 e 8 3 H } X } l ! d f | d 0 d u q z / < 3 Þ f | d 0 d 2 q g M l g a (

1 7

3

12

98%13

12https://ec. europa. eu/taxation_customs/business/calculation-customs-duties/what-is-common-customs-tariff/ 13

harmonized-system-general-information_en

Page 8: Q D - d R e 9 e d z / < 3 À f | d 0 d | ] l º { 4 E e d...4 | X u W 0 r | r d q 3 0 A } d d / Ü n h e 9 e 8 3 H } X } l ! d f | d 0 d u q z / < 3 Þ f | d 0 d 2 q g M l g a (

1 8

4

14

24

24

24

1

24

24

.24

•2401 •2402

•2403

.24

2403 2403

• •

2017 4 106 14

Page 9: Q D - d R e 9 e d z / < 3 À f | d 0 d | ] l º { 4 E e d...4 | X u W 0 r | r d q 3 0 A } d d / Ü n h e 9 e 8 3 H } X } l ! d f | d 0 d u q z / < 3 Þ f | d 0 d 2 q g M l g a (

1 9

•1 •

.24 124 1

240311

240311000000 124

15

Atomizer

24

16

.Public Health England, ‘Evidence review of e-cigarettes a heated tobacco products 2018’, McNeill and others, PHE publications, p. 201 152019 2019 9 9/4/1440 s/l/1/4/2/19/42 16

Page 10: Q D - d R e 9 e d z / < 3 À f | d 0 d | ] l º { 4 E e d...4 | X u W 0 r | r d q 3 0 A } d d / Ü n h e 9 e 8 3 H } X } l ! d f | d 0 d u q z / < 3 Þ f | d 0 d 2 q g M l g a (

1 10

85

17

•85437031 •85437032

38

18

2019 2019 9 9/4/1440 s/l/1/4/2/19/42 172019 2019 9 9/4/1440 s/l/1/4/2/19/42 18

Page 11: Q D - d R e 9 e d z / < 3 À f | d 0 d | ] l º { 4 E e d...4 | X u W 0 r | r d q 3 0 A } d d / Ü n h e 9 e 8 3 H } X } l ! d f | d 0 d u q z / < 3 Þ f | d 0 d 2 q g M l g a (

1 11

5

19 .2016

106 19

Page 12: Q D - d R e 9 e d z / < 3 À f | d 0 d | ] l º { 4 E e d...4 | X u W 0 r | r d q 3 0 A } d d / Ü n h e 9 e 8 3 H } X } l ! d f | d 0 d u q z / < 3 Þ f | d 0 d 2 q g M l g a (

1 12

6

20

19-3-22019/5/15 1440/09/10

21

• •

• •

2

22

2019 2019 9 9/4/1440 s/l/1/4/2/19/42 20

2019 2019 9 9/4/1440 s/l/1/4/2/19/42 222019 2019 9 9/4/1440 s/l/1/4/2/19/42 21

Page 13: Q D - d R e 9 e d z / < 3 À f | d 0 d | ] l º { 4 E e d...4 | X u W 0 r | r d q 3 0 A } d d / Ü n h e 9 e 8 3 H } X } l ! d f | d 0 d u q z / < 3 Þ f | d 0 d 2 q g M l g a (

1 13

50 25 5

23

: 24

50%100%

100%

100100%

GSO 1820GSO 2456

2019 2019 9 9/4/1440 s/l/1/4/2/19/42 232019 2019 9 9/4/1440 s/l/1/4/2/19/42 24

Page 14: Q D - d R e 9 e d z / < 3 À f | d 0 d | ] l º { 4 E e d...4 | X u W 0 r | r d q 3 0 A } d d / Ü n h e 9 e 8 3 H } X } l ! d f | d 0 d u q z / < 3 Þ f | d 0 d 2 q g M l g a (

1 14

26

27

28

29

6-3-2

•75% •75%

• •

•100%

25

EC/2001/112 2012 19 EU/2012/12 25

EC/2001/112 2012 19 EU/2012/12 27 2 26

.7 GSO 1820/2018 28EC/2001/112 2012 19 EU/2012/12 29

٪١٠٠

GSO ٢٤٥٦ GSO ١٨٢٠

• • •

٪١٠٠

:(٣

٤

٪٥ ٪٩٥

6-3-2

Page 15: Q D - d R e 9 e d z / < 3 À f | d 0 d | ] l º { 4 E e d...4 | X u W 0 r | r d q 3 0 A } d d / Ü n h e 9 e 8 3 H } X } l ! d f | d 0 d u q z / < 3 Þ f | d 0 d 2 q g M l g a (

1 14

26

27

28

29

6-3-2

•75% •75%

• •

•100%

25

EC/2001/112 2012 19 EU/2012/12 25

EC/2001/112 2012 19 EU/2012/12 27 2 26

.7 GSO 1820/2018 28EC/2001/112 2012 19 EU/2012/12 29

٪٥٠

15

Page 16: Q D - d R e 9 e d z / < 3 À f | d 0 d | ] l º { 4 E e d...4 | X u W 0 r | r d q 3 0 A } d d / Ü n h e 9 e 8 3 H } X } l ! d f | d 0 d u q z / < 3 Þ f | d 0 d 2 q g M l g a (

16

Page 17: Q D - d R e 9 e d z / < 3 À f | d 0 d | ] l º { 4 E e d...4 | X u W 0 r | r d q 3 0 A } d d / Ü n h e 9 e 8 3 H } X } l ! d f | d 0 d u q z / < 3 Þ f | d 0 d 2 q g M l g a (

17

Page 18: Q D - d R e 9 e d z / < 3 À f | d 0 d | ] l º { 4 E e d...4 | X u W 0 r | r d q 3 0 A } d d / Ü n h e 9 e 8 3 H } X } l ! d f | d 0 d u q z / < 3 Þ f | d 0 d 2 q g M l g a (

1 15

30

31GSO 1366

.GSO 1366 32GSO 1366

34 33

35

GSO 05/SC3 FDS/ GSO 05 30

GSO 05/SC3 FDS/ GSO 05 32

34

GSO 05 FDS 1366/2016 31

33

4 35

18

Page 19: Q D - d R e 9 e d z / < 3 À f | d 0 d | ] l º { 4 E e d...4 | X u W 0 r | r d q 3 0 A } d d / Ü n h e 9 e 8 3 H } X } l ! d f | d 0 d u q z / < 3 Þ f | d 0 d 2 q g M l g a (

1 16

.6-1 2

% 75

• • • • • •

19

Page 20: Q D - d R e 9 e d z / < 3 À f | d 0 d | ] l º { 4 E e d...4 | X u W 0 r | r d q 3 0 A } d d / Ü n h e 9 e 8 3 H } X } l ! d f | d 0 d u q z / < 3 Þ f | d 0 d 2 q g M l g a (

1 17

• • • • •

20

Page 21: Q D - d R e 9 e d z / < 3 À f | d 0 d | ] l º { 4 E e d...4 | X u W 0 r | r d q 3 0 A } d d / Ü n h e 9 e 8 3 H } X } l ! d f | d 0 d u q z / < 3 Þ f | d 0 d 2 q g M l g a (