subject to customs duty 中文意思是什麼
subject to customs duty
解釋
須付關稅-
Article 29 any enterprise engaged in the import and export of tobacco monopoly commodities, the consignment for sale of foreign tobacco products or the purchase and sale of duty - free foreign tobacco products within a customs surveillance zone shall be subject to the approval of the department of tobacco monopoly administration under the state council or the department of tobacco monopoly administration at the provincial level and must obtain a special license for the tobacco monopoly operation enterprise
第二十九條經營煙草專賣品進出口業務、經營外國煙草製品寄售業務或者在海關監督區域內經營免稅的外國煙草製品購銷業務的企業，必須經國務院煙草專賣行政主管部門或者省級煙草專賣行政主管部門批準，取得特種煙草專賣經營企業許可證。 -
When considering the subject of the customs and excise departments efforts to protect government revenue from dutiable commodities, the committee is concerned that because of the small percentage of travelers intercepted for checking at the customs examination counters, abusers of cigarette duty - free concessions could easily escape customs detection
委員會在研究「香港海關為保障政府的應課稅收而進行的工作」一事時關注到，由於在海關檢查櫃位遭截查的旅客所佔百分率甚低，濫用香煙免稅優惠者可輕易避過海關發現。 -
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。 -
All goods entering australia are subject to customs duty, however a general duty - free allowance is available to travellers
關稅所有進入澳洲的商品都必須課稅，但來澳旅客享有一般免稅權。主管機關為澳
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