进出口货物关税

文章还介绍了我国现行海关估价、原产地规则及进出口货物关税的征收，并对实施《WTO估价协议》后面临的一些问题进行了分析。

The dissertation also introduces the concept of customs valuation , the regulation of the confirming the origin of import goods and the collection of the custom tariff on imported and exported goods while making an analysis on some issues after the implementation of WTO Customs Valuation Agreement .

第四章进出口货物关税的征收

Chapter IV Levy of Duties of Import and Export Goods

第二章进出口货物关税税率的设置和适用

Chapter II Establishment and Application of Tariff Rates of Import and Export Goods

第十七条补征和退还进出口货物关税，应当按照本条例第十五条或者第十六条的规定确定适用的税率。

In the case of levying and returning duty for import and export goods , the provisions of Article 15 or 16 of this set of regulations shall be used to determine the tariff rate applicable .

传统的经济学理论把关税看作是贸易管制的最重要的手段，对进出口货物征收关税是国家管理对外贸易的最古老的措施之一。

Traditional economic theories deemed tariff as the most important means to protect national economy .

中国与东盟间的自由关税协定在1年前开始生效，协定减去了大多数进出口货物的关税。

China 's free-trade agreement with the Association of South-East Asian Nations ( ASEAN ), which took effect a year ago , has cut tariffs on most traded goods .

对进出口货物征收的关税、规费、捐税；

Customs duties , charges and taxes levied on imported and exported goods ;

进出口货物不交关税的人。

Someone who imports or exports without paying duties .