1.
collector of customs and excise
关税和货物税收集人
2.
customs and excise tariff
国内货物和关税税率
3.
Customs duties are paid on imported goods.
对进口货物征收关税。
4.
Customs duties are paid on goods entering the country.
关税是对进口货物征收的税。
5.
Article36] The consignee of import goods, the consignor of export goods and the owner of inbound and outbound articles are obligatory Customs duty payer.
第三十六条进口货物的收货人、口货物的发货人、出境物品的所有人，是关税的纳税义务人。
6.
"The consignee of import goods, the consignor of export goods and the owner of inward and outward articles shall be the obligatory Customs duty payer."
进口货物的收货人、出口货物的发货人、进出境物品的所有人,是关税的纳税义务人
7.
[Article 36] The consignee of import goods, the consignor of export goods and the owner of inbound and outbound articles are obligatory Customs duty payer.
第三十六条进口货物的收货人、出口货物的发货人、进出境物品的所有人，是关税的纳税义务人。
8.
Circular of the Ministry of Finance, the State Administration of Taxation of the People’s Republic of China, on Some Tax Issues Concerning the Export of Commodities with No Tax Refund or Lowered Tax Refund Rate by Manufacturing Enterprises
财政部、国家税务总局关于生产企业出口不退税和调低退税率货物有关税收问题的通知
9.
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。
10.
In less developed countries the tax structure is heavily dependent on indirect taxes especially custums and excise duties.
欠发达国家的税收结构非常依赖于间接税，尤其是关税和国内货物税。
11.
Measures governing goods subject to retaliatory customs duties, country or region of application, tariff rate, period, and method of levy shall be determined and published by the State Council Tariffs Commission.
征收报复性关税的货物、用国别、率、限和征收办法，由国务院关税税则委员会决定并公布。
12.
To the Commissioner of Taxation and / or the Comptroller General of Customs under the Sales Tax Assessment Regulations and/ or the Customs Regulations and/ or the Excise Regulations.
按照销售税征收条款和/或货物税各项规定,交由税收专员和/或海关总审计员查验。
13.
clear goods through customs,ie by paying the necessary duties
为货物报关（交税）
14.
A tax charged by a government, especially on imports.
税一种由政府对进口货物征收的税，尤指进口关税
15.
Customs duties are changed on goods brought into the country from abroad.
关税对从国外进口的货物征收。
16.
A duty or tax imposed on imported and, less commonly, exported goods.
关税对进口货物且很少对出口货物征收的一种税
17.
(a) A consignment of goods, on which customs duties were estimated below RMB 10 yuan;
(a) 应征关税税额在人民币10元以下的货物；
18.
Graphical Analysis of the Customs Duty Income Effect and Customs Rate
关税收入效应和关税税率的图解分析