1.
Tariff and import duties reduction and exemption for enterprises.
企业关税和进口税减免
2.
XIV. TARIFF AND IMPORT DUTIES REDUCTION AND EXEMPTION FOR ENTERPRISES
十四、企业关税和进口税减免
3.
Tariff and VAT exemption for imported technologies and equipment.
进口技术和设备的关税和增值税免除
4.
(5) spare parts of cars, of which tariff and import duties reduction and exemption shall be determined according to the localization rate;
（5）汽车零部件，对此关税和进口税的减免应根据国产化率确定；
5.
Issues concerning tax exemption and reduction for leased imported goods
关于租赁进口货物减免税问题
6.
Customs duties have been reduced or exempted for special goods and equipment imported for the use of the handicapped.
残疾人专用的必须进口的物品和设备，减免进口关税。
7.
Duty reduction or exemption shall be granted for import or export goods and inward or outward articles listed below:
下列进出口货物、进出境物品，减征或者免征关税：
8.
"to sell, without Customs approval and payment of duties, Bonded goods imported by special permission or goods listed for special duty reduction or exemption which are in relatively large quantities or of a relatively high value."
未经海关许可并补缴关税,擅自出售特准进口的保税货物、特定减税或者免税的货物,数额较大的。
9.
He noted that goods so imported were required to be put under Customs supervision and control.
他指出，减免税进口货物应在海关监管之下。
10.
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。
11.
In general,tariffs can be divided an import tariff and an export tariff.
一般来说，关税可分为进口关税和出口关税。
12.
without the approval of the Customs and before settling defaulted taxes, sale for profit in China of bonded goods approved for import for the purposes of processing, assembly, and compensated trade, including raw and processed materials, parts, finished products, and equipment;
未经海关许可并且未补缴应缴税额，擅自将特定减税、免税进口的货物、物品，在境内销售牟利的。
13.
Tariff and VAT exemption for imported technologies and equipment imported by investors investing in the industrial areas encouraged by the state.
投资政府鼓励领域的投资者进口技术和设备的关税和增值税免除
14.
Article 71 Imports by a joint venture of the following materials shall be exempt from Customs duty and from the industrial and commercial consolidated tax:
第七十一条 合营企业进口下列物资免征关税和工商统一税：
15.
109. The representative of China noted that in accordance with international practices and provisions of China's Customs Law, import duty reductions or exemptions were available for the following goods:
109．中国代表表示，依照国际惯例和中国的《海关法》，下列货物可以减征或免征进口关税：
16.
Period of supervision of special goods entitled to duty exemption or reduction will be specified by the Customs General Administration.
特定减免税进口货物的监管年限由海关总署规定。
17.
Duty reduction or exemption may be granted for import and export goods of the Special Economic Zones and other specially designated areas
经济特区等特定地区进出口的货物,可以减征或者免征关税。
18.
At the beginning of this year, the government put into practice the policy on reducing or exempting the import tax and VAT on equipment imported by sectors encouraged by the state and high-tech industries.
从今年初开始，对鼓励投资行业的设备和高技术进口，实行减免关税政策。