特惠税率
tè huì shuì lǜ
- 名concessionary rate of tax;preferential tariff
特惠税率-
适用协定税率、特惠税率的进口货物有暂定税率的，应当从低适用税率；
In cases where imported goods , to which contractual tariff rate or preferential tariff rate is applicable are subject to temporary rate , the lower tariff rate shall apply .
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原产于与中华人民共和国签订含有特殊关税优惠条款的贸易协定的国家或者地区的进口货物，适用特惠税率。
Preferential tariff rate is applicable to imported goods originated from countries or regions with which the People 's Republic of China has a signed trade agreement containing provisions on special preferential tariff rates .