Mobile Toilet Product Code

The product codes for mobile toilets vary depending on the classification principles and scenarios, mainly falling into two categories: tax classification codes and HS codes.

Tax Classification Codes

Tax classification codes are primarily used for domestic tax invoicing scenarios, and their coding rules are closely related to the material of the mobile toilet. If the main material of the mobile toilet is metal, the tax classification code is 1080409, with the tax classification name being 'Container'. The invoice item name should be marked as 'Metal Product Mobile Toilet'. Under this code, general taxpayers are subject to a 13% tax rate, while small-scale taxpayers are subject to a 3% collection rate. If the material of the mobile toilet is ceramic, refer to the tax classification code 108011001 for ceramic sanitary products. If the main material is still metal but requires distinguishing between metal types and uses, the metal sanitary product code 109013101 may apply (specific determination based on the characteristics of the metal material). If the mobile toilet contains plastic components, it should be declared according to the codes for plastic sanitary products, such as the general plastic component code 107060109 or the specific plastic component code 107060111.

HS Codes

HS codes are internationally recognized commodity classification codes used for import and export trade declarations. The HS code for a mobile toilet is determined based on its functional and structural characteristics:

• Basic Mobile Toilets: If the product is a portable device without an built-in power system and only has basic toilet functions (such as a simple metal toilet), it is usually classified as a metal sanitary appliance, with the corresponding code being 8214200000.
• Enhanced-Function Mobile Toilets: If the product incorporates air conditioning, temperature control, or auxiliary exhaust functions (such as a smart toilet with a cooling/heating system), it should be classified as an air conditioning device, with the code being 8415821000. If it only has an independent exhaust and ventilation function (such as a portable toilet with an exhaust fan), it is classified as a household ventilation and air exchange device, with the code being 8414519100.

It should be noted that the determination of HS codes requires consideration of the product's specific technical parameters (such as the power system and functional modules). If a mobile toilet has multiple functions, the code may be determined based on the main function or core component.