Import duty on an article is to be levied at the tariff rate in force on the date of issue of the Customs duty Memorandum.
进口物品应当按照海关填发税款交纳证那一天有效的税率征收进口税。
Thailand believes the Philippines has adopted this measure because it is not satisfied with Thailand's import-duty rate for cigarettes.
泰国认为菲律宾采取这种措施,是因为它对泰国的卷烟进口关税不满意。
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.
第十七条补征和退还进出口货物关税,应当按照本条例第十五条或者第十六条的规定确定适用的税率。
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