Goods under duty reduction or exemption is a tariff preference measure that the state gives to the qualified enterprises and units.

减免税货物是国家对符合条件的企业、单位而实施的一项税收优惠措施。

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Duty reduction or exemption granted for goods is a tariff preference measure that the state gives to the qualified enterprises and units.

减免税货物是国家对符合条件的企业、单位而实施的一项税收优惠措施。

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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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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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