为什么本地商品不能被高额的进口税所保护。
Why is local industry not being protected by high import duties.
第三条对专为加工出口商品而进口的料、件，海关按实际加工复出口的数量，免征进口税、产品税(或增值税)。
Article 3. Customs duties and product tax (or VAT) shall be exempted on the amount of imported materials actually used in the processing of products for export.
关税和税率一、关税种类：·进口税除了符合法规给予免予征收关税特权的商品之外，任何进口商品在过海关时都要征收进口税。
TARIFF AND DUTY RATES 1. Types of Duty: Import Duty Import duties are levied on any imported goods before releasing them from the custody of Customs;
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