中国海关对进出口货物，根据《中华人民共和国关税条例》的规定和《中华人民共和国海关进出口税则》规定的税率，分别征收进口税或出口税。为了便利纳税人，对于进出口货物应当缴纳的其他税费，也由海关在货物进口的环节同时代征。
在国内市场销售上述进口材料生产的产品时海关征税只收取税率的50%，期限可延长至180天。
When sell products, which are produced by using of above mentioned import materials, the customs taxation will be paid only 50% of the rate, the period can be extended to 180 days.
超过5个品种建议控制在3kg之内。那海关是以什么衡量征税的标准呢？很简。
Over 5 varieties are recommended to control within 3kg. Is that the customs and Excise Department to measure the standard of Taxation?
进口国海关凭借这些证件按正确税率对货物估价征税。
It is these documents that enable the importing customs to assess consignments at the correct rate of duty.
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