对进口货物在一定期限内可以实行暂定税率。
Temporary tariff rate may be applied to imported goods within a specified period of time.
税率的进口货物有暂定税率的，应当适用暂定税率；适用协定税率、特惠税率的进口货物有暂定税率的，应当从低适用税率；适用普通税率的进口货物，不适用暂定税率。
In cases where imported goods, to which contractual tariff rate or preferential tariff rate is applicable are subject to temporary rate, the lower tariff rate shall apply.
适用普通税率的进口货物，不适用暂定税率。
Imported goods subject to normal tariff rate are not subject to temporary tariff rate.
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