行政裁定具有海关规章的同等效力。
Administrative rulings shall have the same force as that of the customs regulations.
进口相同的货物，应当适用相同的行政裁定。
The administrative ruling shall apply to the import of identical goods.
进口或者出口相同货物，应当适用相同的商品归类行政裁定。
The administrative ruling regarding the classification of commodities shall be applicable to similar goods to be imported or exported.
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