Article 8.Customs duties shall be levied on imports or exports at the tariff rates obtaining on the date of declaration for imports or exports by the consignee or consignor or his agent.

 
  • 第八條進(jìn)出口貨物,應當按照收發(fā)貨人或者他們的代理人申報進(jìn)口或者出口之日實(shí)施的稅率征稅。
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