applicable tariff rate

基本解釋

In cases where export goods to which export tariff rates are applicable are subject to temporary tariff rate the temporary tariff rate shall apply.
適用出口稅率的出口貨物有暫定稅率的，應(yīng)當(dāng)適用暫定稅率。
In cases where imported goods, to which contractual tariff rate or preferential tariff rate is applicable are subject to temporary rate, the lower tariff rate shall apply.
適用協(xié)定稅率、特惠稅率的進口貨物有暫定稅率的，應(yīng)當(dāng)從低適用稅率；
Article 17. In the case of levying and returning duty for import and export goods, the provisions of article 15 or 16 of this set of regulations shall be used to determine the tariff rate applicable.
第十七條補征和退還進出口貨物關(guān)稅，應(yīng)當(dāng)按照本條例第十五條或者第十六條的規(guī)定確定適用的稅率。