摘要
关税和税率
一、关税种类：
·进口税
除了符合法规给予免予征收关税特权的商品之外，任何进口商品在过海关时都要征收进口税。
TARIFF AND DUTY RATES
1. Types of Duty：
Import Duty
Import duties are levied on any imported goods before releasing them from the custody of Customs; except for goods receiving specific privilege that qualifies according to the laws and regulations, whereby their duties are exempted.
出处
《中国-东盟博览》
2006年第6期79-82,共4页
China-Asean Panorama
