复合关税亦称混合关税。即对同一种进口货物采用从价、从量两种标准课征的一种关税。
复合关税是从价税与从量税两种关税相结合所征收的关税。
A compound tariff is a combination of a specific and an AD valorem tariff.
天然橡胶和复合橡胶在许可证管理和关税税率方面存在较大的差异，使海关对复合橡胶的进口监管面临着较大风险。
There is obvious difference in licence management and tariff tax rate between compound rubber and natural rubber, it brings a certainty difficulty to the custom.
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