Spreadsheet: c777e2a4-c749-4fea-8e74-ca5f08075801
Sheet: Part I Commodities

 | Table 2. Top 10 Commodities Misinvoiced between China and Hong Kong, Cumulative GER 2007-2011 (in billions of U.S. dollars or in percent)
 | HS07 Code | Description | Export Invoicing | Import Invoicing | GER | GER Growth | Share in the Top 10
 | 854231 | Name: Electronic integrated circuits, processors & controllers, whether/not combined with memories, converters, logic circuits, amplifiers, clock & timing circuits,/other circuits Description: -- Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits | 77.56996484390909 | 6.452149953272725 | 84.02211479718181 | 13.13593571215352 | 18.95881734275929
 | 854239 | Name: Other Electronic integrated circuits, other than Amplifiers/Memories/Processors & controllers Description: -- Other | 64.16627616072726 | 0 | 64.16627616072726 | 13.26881572306564 | 14.47852999454711
 | 847330 | Name: Parts & accessories of the machines of heading 84.71 Description: - Parts and accessories of the machines of heading 84.71 | 55.63680286090909 | 0 | 55.63680286090909 | 8.429779916298962 | 12.55393280115894
 | 851770 | Name: Parts of telephone sets, incl. telephones for cellular networks/for other wireless networks; other apparatus for the transmission/reception of voice, images/other data, incl. apparatus for communication in a wired/wireless network (such as a local/wide ar Description: - Parts | 49.03448392672726 | 5.422650735181814 | 54.80219597454545 | 10.30038632979982 | 12.36561143422153
 | 851712 | Name: Telephones for cellular networks/for other wireless networks, other than [NAME] telephone sets with cordless handsets Description: -- Telephones for cellular networks or for other wireless networks | 4.028977518545454 | 32.23033086418181 | 36.25930838272726 | 164.4940782452539 | 8.181579412304485
 | 852990 | Name: Other parts suitable for use solely/principally with the apparatus of headings 85.25 to 85.28., other than aerials & aerial reflectors of all kinds Description: - Other | 34.37817141354545 | 0 | 34.37817141354545 | 4.280875284533847 | 7.757118158484364
 | 901380 | Name: Liquid crystal devices not constituting articles provided for more specifically in other headings; other optical appliances & instr., n.e.s. in Ch.90 Description: - Other devices, appliances and instruments | 4.897343725999999 | 28.20149244090909 | 33.09883616690908 | 7.866037106225776 | 7.468447927799499
 | 847130 | Name: - Portable automatic data processing machines, weighing not more than 10 kg, consisting of a least a central processing unit, a keyboard & a display Description: - Portable automatic data processing machines, weighing not more than 10 kg, consisting of a least a central processing unit, a keyboard and a display | 0.9357690369999999 | 28.73230976845455 | 29.66807880545454 | 14.12510845793244 | 6.694329086347473
 | 854232 | Name: Electronic integrated circuits, memories Description: -- Memories | 26.35029218454545 | 0 | 27.0147699040909 | 6.573319731227789 | 6.095634338705181
 | 847170 | Name: Storage units Description: - Storage units | 22.83776900254545 | 0 | 24.13570357318181 | 13.33217554602815 | 5.445999503672151
 | 1/ Based off of UNComtrade's listing of top 5 two-digit import and export groupings: 85, 99, 39, 84, 74, 90, 71 and 89. Note that 85 and 84 were in the top 5 two-digit groupings of imports and exports. 1151 commodities were analyzed at the six-digit level.