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.

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进口环节增值税以海关审定的完税价格加上关税和反倾销税作为计税价格从价计征。

The value added tax for the import link shall be AD valorem taxes calculated on the basis of the taxable price assessed by the customs house and the anti-dumping duties.

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