复进口税是指对外籍船舶载运中国土货从一个通商口岸运赴另一个通商口岸所征缴的进口税，因进口时纳税税率为出口税率的一半，又称复进口半税。
Coast duty was an import tax collected from foreign ships which transported Chinese local products from one trading port to another . It was also named as re-import half duty , for its tax rate was half of the export tax rate .
复进口税