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。

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If goods originating within Chinese territory are purchased from outside Chinese territory for import, Customs shall levy import duty in accordance with the Customs import and Export Tariff.

从境外采购进口的原产于中国境内的货物，海关依照《海关进出口税则》征收进口关税。

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Article 6 Customs import duty shall be calculated in accordance with general tariff rates and preferential tariff rates.

第六条进口关税设普通税率和优惠税率。

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