必要时，海关可以组织化验、检验，并将海关认定的化验、检验结果作为商品归类的依据。

If necessary, the customs may organize laboratory tests and inspections, and take the results of test and inspection as the basis of determining the classification of the commodities.

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必要时，海关可以组织化验、检验，并将海关认定的化验、检验结果作为商品归类的依据。

Whenever necessary, the Customs may make arrangements for analysis and inspection and take the results it confirms as the basis for classification.

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可以要求纳税义务人提供确定商品归类所需的有关资料；必要时，海关可以组织化验、检验，并将海关认定的化验、检验结果作为商品归类的依据。

In cases of necessity, the customs may organise testing and inspection, and hold results of testing and inspection recognized by the customs as a basis for commodities categorisation.

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