Article 15 for any import or export goods, the duty rates implemented on the date when the Customs accepts the declaration for import or export of such goods shall apply.

第十五条进出口货物，应当适用海关接受该货物申报进口或者出口之日实施的税率。

youdao

Article 15 for any import or export goods, the duty rates implemented on the date when the Customs accepts the declaration for import or export of such goods shall apply.

第十五条进出口货物，应当适用海关接受该货物申报进口或者出口之日实施的税率。

youdao