duty paragraph 中文意思是什麼
duty paragraph
解釋
稅號-
C in exceptional circumstances, however, where delay might cause damage which would be difficult to repair, a contracting party may levy a countervailing duty for the purpose referred to in subparagraph of this paragraph without the prior approval of the contracting parties ; provided that such action shall be reported immediately to the contracting parties and that the countervailing duty shall be withdrawn promptly if the contracting parties disapprove. 7
丙然而，在某些例外情況下，如果延遲將會造成難以補救的損害，一締約國雖未經締約國全體事前批準也可以為本款乙項所述之目的而徵收反貼補稅但這項行動應立即向全體締約國報告，如未獲批準，這種反貼補稅應即予撒消。 -
Subject to paragraph 1a, duty shall be payable on hydrocarbon oil at the following rates per litre -
除第1a段另有規定外，碳氫油須按下列每升稅率繳稅 -
For persons who commit any act listed in the preceding paragraph and refuse to be stopped, the personnel on duty of the unit in charge of military installations may, in accordance with relevant regulations of the state, use necessary compulsory means to stop them, or, in emergency cases where the security of military installations or the lives of the personnel on duty are endangered, resort to arms
有前款所列情形之一，不聽制止的，軍事設施管理單位的值勤人員依照國家有關規定，可以採取必要的強制措施，在危及軍事設施安全或者值勤人員生命安全等緊急情況下可以使用武器。 -
Where it is proved to the satisfaction of the commissioner of customs and excise that light diesel oil on which duty has been paid under paragraph 1 ( b ) has been used in road vehicles operated by the grantee of a franchise under section 5 of the public bus services ordinance ( cap. 230 ) in maintaining public bus services on specified routes as defined by section 2 of that ordinance, a refund of duty paid on the light diesel oil so used may be granted by the commissioner and subject to such conditions as the commissioner may specify
如經證明並使關長信納已根據第1 （ b ）段繳稅的輕質柴油，已供根據《公共巴士服務條例》 （第230章）第5條獲批予專營權的專營公司所經營的道路車輛使用，以維持該條例第2條界定的指明路線的公共巴士服務，則如此使用的輕質柴油的已繳稅款，可獲關長批予退還，但須受關長指明的條件所規限。
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