关税配额税率是指对实行关税配额管理的进口货物，关税配额内的，适用关税配额税率；关税配额外的，按不同情况分别适用于最惠国税率、协定税率、特惠税率或普通税率。
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 9 Import tariffs cover the most-favored-nation tariff rate, conventional tariff rate, preferential tariff, general tariff rate and quota tariff rate, etc.
实施关税配额管理农产品相应的进口税目、税则号列及适用税率另行公布。
The corresponding import tax items, tariff serial Numbers and applicable tax rates for agricultural goods subject to the administration of import tariff quotas shall be promulgated separately.
第二十六条属于关税配额内进口的货物，按照配额内税率缴纳关税；
Article 26 For goods imported in tariff rate quotas, they shall be taxable at inquota duty rates;
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