第三十六条进出口货物关税,以从价计征、从量计征或者国家规定的其他方式征收。
Article 36. Customs duties of import and export goods may be levied by means of AD valorem, specific duties, or otherwise specified by the State.
从价关税是对一种进口商品的价值所征收的固定百分比的税额。
Ad valor em tariffs are taxes of a fixed percentage on the value of an imported good.
关税通常以下列两种方式的一种征收:从价关税或从量关税。
Tariffs are commonly levied in one of two ways: ad valor em tariff or specific tariff.
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