Import Adjustment Tax will be levied (or a supplementary payment will be levied) by Customs authorities at the same time as Customs duty is levied.
进口调节税由海关在征收(或者补征)进口关税时一并征收。
Consumption tax on taxable consumer goods brought or mailed into China by individuals shall be levied together with Customs Duty.
消费税由税务机关征收，进口的应税消费品的消费税由海关代征。
Consumption tax on taxable consumer goods brought or mailed into China by individuals shall be levied together with Customs Duty.
消费税由税务机关征收，进口的应税消费品的消费税由海关代征。
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