查询词典 customs duty

In all cases the additional duty may be imposed in any year where the absolute volume of imports of the product concerned entering the customs territory of the Member granting the concession exceeds the sum of the base trigger level set out above multiplied by the average quantity of imports during the three preceding years for which data are available and the absolute volume change in domestic consumption of the product concerned in the most recent year for which data are available compared to the preceding year, provided that the trigger level shall not be less than 105 per cent of the average quantity of imports in above.

在所有情况下，如任何一年有关产品进入给遇见让的成员关税领土的绝对进口量超过以上所列基础触发水平与可获得数据的最近三年平均进口数量的乘积与可获得数量的最近一年有关产品国内消费量与前一年相比的绝对变化量之和，则可以征收附加关税，但是触发水平不得低于以上中频均进口量的105%。

"The duty- paying value of an export item shall be its normal FOB price, which shall Be approved By the Customs, minus the export duty"

出口货物以海关审定的正常离岸价格扣除出口税为完税价格。

Article 42 Any of the following goods permitted to enter or exit China temporarily by the customs, if the obligatory duty payer shall pay the customs office a sum of caution money equivalent to the value of the duties payable or provides other guaranty, it may be allowed not to pay the duties for the time being, but shall re-carry the goods into or out of China within 6 months as of the day of entry or exit.

第四十二条经海关批准暂时进境或者暂时出境的下列货物，在进境或者出境时纳税义务人向海关缴纳相当于应纳税款的保证金或者提供其他担保的，可以暂不缴纳关税，并应当自进境或者出境之日起6个月内复运出境或者复运进境；经纳税义务人申请，海关可以根据海关总署的规定延长复运出境或者复运进境的期限

Article 42 Any of the following goods permitted to enter or exit China temporarily by the customs, in case the obligatory duty payer shall pay the customs office a sum of caution money equivalent to the value of the duties payable or provides other guaranty, it may be allowed not to pay the duties for the time being, but shall re-carry the goods into or out of China within 6 months as of the day of entry or exit.

第四十二条经海关批准暂时进境或者暂时出境的下列货物，在进境或者出境时纳税义务人向海关缴纳相当于应纳税款的保证金或者提供其他担保的，可以暂不缴纳关税，并应当自进境或者出境之日起6个月内复运出境或者复运进境；经纳税义务人申请，海关可以根据海关总署的规定延长复运出境或者复运进境的期限

The current investment condition of China and the customs formalities Taiwanese firms faced are discussed first. Second, the file declaration regulations, procedures, and practices of imported and exported merchandise of foreign companies and imported bonded goods of trade business are summarized. Operations of transformation of business and its related customs formalities, foreign exchange operations, and tax practice problems are introduced. Regulations, methods, and practices of duty drawback of exported merchandise are also presented.

故本研究首先针对大投资现况以及台商所遭遇的海关问题作明，其次对外商投资企业一般进出口货物与加工贸易企业进口保税货物之报关规定、程序及实务问题做一汇总整，并介绍在大转厂之运作模式与相关海关作业、外汇作业、税收实务问题及介绍出口退税之相关规定、方法、模式与如何规划。

In cases where the regulations specify that they are entitled to the treatment of duty exemption or reduction or bonded duty, they shall go to the customs to handle the formalities related to the changing of taxpayers.

按照规定需要缴税的，应当依法缴清税款；按照规定可以继续享受减免税、保税待遇的，应当到海关办理变更纳税义务人的手续。

Container Yard C/收货人 Consignee C/O 产地证 Certificate of Origin CAF 货币汇率附加费 Currency Adjustment Factor CFS 散货仓库 Container Freight Station CFS/CFS 散装交货 CHB 报关行 Customs House Broker CIF 成本,保险加海运费 COST,INSURANCE,FRIGHT CIP 运费、保险费付至目的地 Carriage and Insurance Paid To COMM 商品 Commodity CPT 运费付至目的地 Carriage Paid To CTNR 柜子 Container CY/CY 整柜交货 D/A 承兑交单 Document Against Acceptance D/O 到港通知 Delivery Order D/P 付款交单 Document Against Payment DAF 边境交货 Delivered At Frontier DDC 目的港码头费 Destination Delivery Charge DDP 完税后交货 Delivered Duty Paid DDU 未完税交货 Delivered Duty Unpaid DEQ 目的港码头交货 Delivered Ex Quay DES 目的港船上交货 Delivered Ex Ship Doc#文件号码 Document Number EPS 设备位置附加费 Equipment Position Surcharges Ex 工厂交货 Work/ExFactory F/F 货运代理 Freight Forwarder FAF 燃料附加费 Fuel AdjustmentFactor FAK 各种货品 Freight All Kind FAS 装运港船边交货 Free Alongside Ship FCA 货交承运人 Free Carrier FCL 整柜 Full Container Load Feeder Vessel/Lighter 驳船航次 FEU 40'柜型 Forty-Foot Equivalent Unit 40' FMC 联邦海事委员会 Federal Maritime Commission FOB 船上交货 Free On Board GRI 全面涨价 General RateIncrease H/C 代理费 Handling Charge HBL 子提单 House B/L I/S 内销售 Inside Sales IA 各别调价 Independent Action L/C 信用证 Letter of Credit Land Bridge 陆桥 LCL 拼柜 Less Than Container Load M/T 尺码吨 Measurement Ton MB/L 主提单 Master Bill Of Loading MLB 小陆桥,自一港到另一港口 Minni Land Bridge Mother Vessel 主线船 MTD 多式联运单据 Multimodal Transport Document N/F 通知人 Notify NVOCC 无船承运人 Non Vessel OperatingCommon Carrier O/F 海运费 Ocean Freight OBL 海运提单 OceanB/L OCP 货主自行安排运到内陆点 Overland Continental Point OP 操作 Operation ORC 本地收货费用 Origen Recevie Charges P.

一般都规定租船人负担，即船方不负担装卸，理舱和平舱费条件（FREE IN AND OUT，STOWED，TRIMMED--F.I.O.S.T。）。

When the application for tax and duty free allowance submitted is approved, the Thai National Commission for UNESCO will notify Customs of the approval, including the list of goods to be granted tax and duty free entry and the name of importing institutes/government agencies.

当加税和免税津贴提交的申请获得批准，泰国教科文组织全国委员会将通知海关的批准，包括货物清单，以获得税收和关税自由进入和进口机构的名称/政府机构。

Where, except due to force majeure, goods under Customs control are damaged, destroyed or irrecoverably lost during the period of Customs control, the person who is obliged to keep such goods shall bear the corresponding liability for duty payment.

除不可抗力外，在保管海关监管货物期间，海关监管货物损毁或者灭失的，对海关监管货物负有保管义务的人应当承担相应的纳税责任。

The DDP Service can be provided as well, include Export Customs Clearance, Commodity Inspection, Quota, the Cabinet Towing, Shipping, Customs Clearance in destination port, Declare the Import Duty, at the end Tow the Cabinet to the appointed warehouse.

我们还可提供DDP服务，由商品出口报关、商检、配额、拖柜、船务、目的港清关、报商品入口税、最后拖柜至客人指定的仓库。

Objective To investigate the effects of interleukin-1 β converting enzyme gene on the biologic characteristics of ovarian cancer cells.

目的 探讨白细胞介素-1 β转换酶的表达，对卵巢癌细胞生物学特性的影响。

Campylobacter: This illness is the most commonly identified cause of diarrheal illness in the world.

弯曲：这种病是最常见的原因查明腹泻病，在世界上。