Article 15. Imported and exported goods are subject to the tariff rate applied on the day when the customs accepts declaration for import or export of the goods.
第十五条进出口货物，应当适用海关接受该货物申报进口或者出口之日实施的税率。
The import of goods under the administration of tariff rate quotas shall comply with the provisions of Section IV of this Chapter.
实行关税配额管理的进口货物，依照本章第四节的规定执行。
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。
NAFTA converted Mexico's import license system for corn into a 15-year tariff rate quota (TQR).
NAFTA将墨西哥的玉米进口许可证制度转化为关税配额制度，并在15年内逐步取消。
Article 15 As for the import and export goods, the valid tariff rate of the day when the customs accepts the import declaration or export declaration shall be applied.
第十五条进出口货物，应当适用海关接受该货物申报进口或者出口之日实施的税率。
Article 9 Import tariffs cover the most-favored-nation tariff rate, conventional tariff rate, preferential tariff, general tariff rate and quota tariff rate, etc.
第九条进口关税设置最惠国税率、协定税率、特惠税率、普通税率、关税配额税率等税率。
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。
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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