arXiv:2605.14857cs.AIcs.IR2026-05

用确定性流程解决海关税则分类难题,让AI决策可解释、可审计。

A Deterministic Agentic Workflow for HS Tariff Classification: Multi-Dimensional Rule Reasoning with Interpretable Decisions

  • 设计固定流程的智能体工作流,分六阶段处理不同规则维度。
  • 在六位税则码上达77.4%准确率,四码级超84%,优于主流模型。
  • 每步输出附原文注释,适合需合规审查的海关与贸易场景。

海关税则(HS)分类是高风险、专家级任务,需将自由文本产品描述映射到六位或八位代码,依据总则(GIR)、章注、节注及解释性说明。难点在于多维规则推理:正确分类必须同时满足材料、形态、功能、本质特征、部件与整体边界、具体列名优先于一般条款等多重优先级规则。大模型端到端提示常在某维度上达成一致,却忽视其他维度约束。本文提出一种确定性智能体工作流,区别于自规划代理:控制流固定,语言模型调用限于特定阶段,反思与验证作为局部机制保留。该设计天然具备可解释性——每个决策分解为阶段化结构输出,并直接引用相关章/节注释。系统结合离线构建的中文HS知识库与在线六阶段流水线。在六位码级别的HSCodeComp评测中,使用Qwen3.6-plus达到75.0%顶1准确率与91.5%顶3准确率;四码级为64.2%顶1与78.3%顶3。采用非思维模式的开源权重模型Qwen3.6-27B-FP8,在四码级达84.2%、六码级77.4%顶1一致率,接近前沿水平。对226个六码差异项的两阶段人工审核表明,部分基准标签可能偏离HS总则;完整裁决记录已附于附录,供社区审阅。

原文摘要 · Abstract (English)

Harmonized System (HS) tariff classification is a high-stakes, expert-level task in which a free-form product description must be mapped to a specific six- or eight-digit code under the General Interpretive Rules (GIR), section notes, chapter notes, and Explanatory Notes. The difficulty lies not in knowledge volume but in *multi-dimensional rule reasoning*: a correct classification must satisfy competing priority rules along several axes simultaneously, including material, form, function, essential character, the part-versus-whole boundary, and specific listing versus residual headings. End-to-end prompting of large language models fails characteristically by resolving one axis while ignoring the priority constraints on the others. We present a *deterministic agentic workflow* in contrast to self-planning agents: the control flow is fixed, language model calls are confined to narrow stages, and reflection and verification are retained as local mechanisms. This design yields interpretability by construction--each decision is decomposed into stage-wise structured outputs with verbatim citation of the chapter or section notes that bear on it. The architecture combines offline knowledge-engineering of the Chinese HS tariff with an online six-stage pipeline. Evaluated on HSCodeComp at the six-digit level, the workflow reaches 75.0% top-1 and 91.5% top-3 at four digits, and 64.2% top-1 and 78.3% top-3 at six digits with Qwen3.6-plus; an open-weight Qwen3.6-27B-FP8 backbone in non-thinking mode achieves 84.2% four-digit and 77.4% six-digit top-1 agreement with the frontier model. A two-stage manual audit of 226 six-digit disagreements suggests that a non-trivial fraction of HSCodeComp ground-truth labels may deviate from HS general rules; full adjudication records are released in the appendix as preliminary findings for community review.

税则分类可解释AI规则推理海关科技

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