| 1. | You are allowed 1 liter of spirits duty-free .
你可免税带进1公升酒。 |
| 2. | Wealthy landowners are therefore as a rule exempted .
有钱的地主一般都免税。 |
| 3. | Other countries allow tax-free investment reserves .
而另一些国家允许留有免税投资储备。 |
| 4. | There are exempt goods such as financial services, education and health .
诸如金融服务、教育和保健属于免税品。 |
| 5. | This amount varies from person to person and is called an "allowance" .
这个数目因人而异，叫做“免税收入额”。 |
| 6. | No . the regulation permits you to bring in two bottles of wine of liquor and a carton of cigarettes duty-free .
不要。海关规定可以免税携带一条香烟和两瓶酒。 |
| 7. | Cumulative transfers on death have the same exemption limit but tax rates rise from 30 to 75 per cent .
死亡遗产累计数的免税额与馈赠相同，但起过部分的税率从30增到75。 |
| 8. | Sometimes the only measure used is a variable export tax that is waived when world prices become too low .
有时使用的唯一手段就是可变的出口税，当国际价格过低时，即予免税。 |
| 9. | You are restricted to eight liters of duty - free wine
携带的免税酒不得超过八升。 |
| 10. | Duty free shops available at the airside departure hall
出发厅禁区设有免税店。 |
