加工复出口的产品免征关税和增值税。
The export tax and value added tax on the products processed and exported orientated.
本办法所称的进口税，包括关税和增值税、消费税。
The term "import duty" includes customs duty, value added tax and consumption tax.
海关监管期内的拍品只能退运或出口，如在中国境内提货，必须补交未付关税和增值税。
Lots under Customs Control have to be exported, otherwise buyer have to pay back all unpaid tariff and VAT.
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