Japan’s tariff is regulated by its Tariff Law,and also adopts H.
关税税则是一国制定和公布的对进出其关境的货物征收关税的条例和税率的分类表。
However ,modern China was always in the low tariff situation, it became one of the Chinese customs unnormal states.
列强根据自身利益必然压低关税;近代中国关税自主权的丧失,列强强加给清政府的协定税则是近代中国低关税局面形成的最直接原因;列强对关税税则修改的种种限制又决定了近代中国一直处于低关税局面。
International Bureau for Publication of Custom Tariffs
国际关税税则出版局
(d) Tariff Commission of the State Council ("TCSC")
(d) 国务院关税税则委员会(“TCSC”)
Tariff rates were fixed by the State Council, and partial adjustment to the duty rates was subject to deliberation and final decision by the State Council Tariff Commission.
关税税率由国务院制定，税率的局部调整由国务院关税税则委员会审定。
The State Council Customs Tariff Commission shall determine and promulgate for implementation details of the types of goods subject to the special Customs duty, the duty rates and the time period when such levies commence and finish.
征收特别关税的货物品种、税率和起征、停征时间，由国务院关税税则委员会决定，并公布施行。
GATT Customs Valuation Code
关税及贸易总协定《关税估价准则》
Customs Cooperation Council Nomenclature
关税合作理事会税则目录
rule of customs duties as means of protection
关税作为保护手段原则
If China created such tariff lines, the tariff rates would be no more than 10 per cent.
如中国设立此类税号，则关税将不超过10％。
As a kind of tax, customs system must follow the basic principles of tax system in its design, namely efficiency principle and justice principle.
关税作为一种税收制度，在进行制度设计时必须遵守税收制度的基本原则——效率原则和公平原则；
Pretax Deduction in Individual Income Tax and Tax Equity;
个人所得税税前扣除与税收公平原则
International Customs Tariffs Bureau
国际关税局(关税局)
Common customs tariff
共同关税率共同海关税
tariff and non-tariff concession
关税和非关税优惠待遇
tariff and non-tariff barrier
关税壁垒和非关税壁垒
Group of Experts on Model Rules for Multimodal Container Tariffs
多式联运集装箱关税示范规则专家组
Convention on Nomenclature for the Classification of Goods in Customs Tariffs
海关税则商品分类目录公约
Customs Tariff of Import & Export Commodities of PRC
中华人民共和国海关进出口税则
