Article 15. Imported and exported goods are subject to the tariff rate applied on the day when the customs accepts declaration for import or export of the goods.
第十五条进出口货物,应当适用海关接受该货物申报进口或者出口之日实施的税率。
The import of goods under the administration of tariff rate quotas shall comply with the provisions of Section IV of this Chapter.
实行关税配额管理的进口货物,依照本章第四节的规定执行。
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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