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.

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。

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That's why Labour is proposing to build 25, 000 new affordable homes and a temporary cut to the rate of VAT.

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Executive emails went on to blame the increase in the Social Security tax that started on January 1, when temporary rollbacks in the rate that were put in place during the economic downturn expired.

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