(1)关税(制)
由政府对进口或出口货物所征收的税负或这一类的制度。在美国，关税仅对进口货物征收。

(2)收费；费率；收费标准
公用公司或者电信公司对其提供的服务所确定的费用或费率。在美国，这类收费或费率由制定法加以限定，或者根据法律在行政部门备案。

• presentation
• presentation of bill
• presentation of claim
• Presentation Office
• presentation of motion
• presentative advowson
• present conveyance
• present danger test
• presentee
• presentence hearing
• presentence investigation
• presentence report
• present enjoyment
• presenter
• present estate
• present fact
• present heir
• presenting bank
• present interest
• presentment
• presentment for acceptance
• presentment for payment
• presentment of bill of exchange
• presentment of Englishry
• presentment warranty