| 1. | A removal permit for duty - paid goods will be issued upon payment of duty
已付税款之货品之移走许可证将于缴付税款后发出。 |
| 2. | Delays in delivery caused by adherence to fedex policies regarding the payment of duties and taxes
遵循联邦快递之关税及税金支付规定所致之延误 |
| 3. | The payment of duty on inbound or outbound articles shall be made by the obligatory duty payer prior to their release
进出境物品的纳税义务人，应当在物品放行前缴纳税款。 |
| 4. | Article 62 . tariff rate and customs value applied on the day when the customs issues the payment of duties is applicable to imported articles
第六十二条进境物品，适用海关填发税款缴款书之日实施的税率和完税价格。 |
| 5. | In 2004 , article 4 of the task of the national tax revenue point out clearly that " more efforts should be devoted to prevent the evading payment of duty "
此情况已引起政府高度重视, 2004年全国税收工作任务第四条明确指出要“加大反避税工作力度” 。 |
| 6. | Dutiable articles in accompanied or unaccompanied baggage may be passed on payment of duty , provided that the total customs value does not exceed us 20 , 000 for each passenger
：每名旅客不应携带价值超过20 , 000美元的海关免税货品，寄舱或手提行李内的有关应课税物品可能须缴税。 |
| 7. | This money - back guarantee does not apply to delays in delivery caused by adherence to fedex policies regarding the payment of duties and taxes prior to customs clearance or at delivery
O .本准时送达保证不适用于因遵循联邦快递之清关前或送件时应支付关税及税金规定造成的延误。 |
| 8. | This kind of evading brings great interests to those transnational enterprises , so a lot of them employ tax consultant specializing in activity of evading payment of duty , which causes the enormous tax loss
由于避税给跨国企业带来极大利益,许多跨国企业往往聘用税务咨询专家专门从事避税活动,造成巨大的税款流失。 |
| 9. | To sell without customs approval and payment of duties , the bonded goods imported upon special permission or goods enjoying specified duty reduction or exemption in relatively large quantities or of relatively high value
（三）未经海关许可并补缴关税，擅自出售特准进口的保税货物、特定减税或者免税的货物，数额较大的。 |
| 10. | To sell without customs approval and payment of duties , the bonded goods imported upon special permission or goods enjoying specified duty reduction or exemption in relatively large quantities or of relatively high # 118alue
（三）未经海关许可并补缴关税，擅自出售特准进口的保税货物、特定减税或者免税的货物，数额较大的。 |
