将非关税壁垒转化为约束关税的过程。在乌拉圭回合农业协议下，这样做的目的是提高现存贸易壁垒透明度，并促使各国履行自己的减让承诺。
这意味着，特别是在资本和企业利润上有一致的最小化关税率。
This could mean agreed minimum tax rates, he suggests, notably on capital and corporate profits.
斯里兰卡在普遍化优惠关税特殊优惠方案的条件下与欧盟做成衣出口(斯里兰卡外汇收入第二大来源)交易时，享受着免税进入欧盟的待遇。
Under a trade deal with the European Union called GSP-plus, Sri Lanka's garment exports (its second-largest source of foreign exchange) enjoy duty-free access to the EU.
但是在全球化的今天，供应链遍布世界各地，货物能够即时送达，危害程序比斯姆特-霍利关税法小的多的法案就可以破坏全球经济。
But today’s globalised economy, with far-flung supply chains and just-in-time delivery, could be disrupted by policies much less dramatic than the Smoot-Hawley act.
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