全部

1·A compound tariff is a combination of a specific and an AD valorem tariff.

复合关税是从价税与从量税两种关税相结合所征收的关税。

2·The tax may be levied as a percentage of the value of the imports, which is called an AD valorem tariff.

税费可以按照进口商品价值的一定的百分比来征收，这称为从价关税。

3·The base level of specific duties will be that in force at the time of the accession of China and the ad valorem equivalent of each specific duty applied to each tariff position.

从量税的基础水平将为在中国加入之时实施的水平及对每一税号实施的每一从量税的从价税等值。

4·If the change of tariff classification does not show substantive change, it takes AD valorem percentage, production or processing procedures as replenished standard.

税则归类改变不能反映实质性改变的，以从价百分比、制造或者加工工序等为补充标准。