第九条进口关税设置最惠国税率、协定税率、特惠税率、普通税率、关税配额税率等税率。
Article 9 Import tariffs cover the most-favored-nation tariff rate, conventional tariff rate, preferential tariff, general tariff rate and quota tariff rate, etc.
税率的进口货物有暂定税率的，应当适用暂定税率；适用协定税率、特惠税率的进口货物有暂定税率的，应当从低适用税率；适用普通税率的进口货物，不适用暂定税率。
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.
这些金融管辖区恪守准则废除了“有害”的特惠税制，但仍有一些地方仅仅扩大提供同等低税率的对象，所有人都能享受到。
Jurisdictions dutifully abolished their “harmful” preferential tax regimes—but some simply extended the same low rates to everyone.
这些金融管辖区恪守准则废除了“有害”的特惠税制，但仍有一些地方仅仅扩大提供同等低税率的对象，所有人都能享受到。
Jurisdictions dutifully abolished their “harmful” preferential tax regimes—but some simply extended the same low rates to everyone.
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