It is these documents that enable the importing customs to assess consignments at the correct rate of duty.

进口国海关凭借这些证件按正确税率对货物估价征税。

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Import duty on an article is to be levied at the tariff rate in force on the date of issue of the Customs duty Memorandum.

进口物品应当按照海关填发税款交纳证那一天有效的税率征收进口税。

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The rate of taxation or rate of customs and excise duty is of great importance.

税率或进口关税和消费税的税率极为重要。

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It allows certain specified goods to be imported for processing or incorporation into finished products at the rate of Customs duty that would be applicable to the finished product, that is, zero, instead of the rate for the imported goods.

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