| 单词 | Customs duty |
| 释义 | 關稅 Monetary payment exacted from an importer of goods by a government as a condition of the grant of permission to bring the goods into the country. In Hong Kong, customs duty is imposed on ‘dutiable commodities’ including liquors, tobaccos, hydrocarbon oil and methyl alcohol under the Dutiable Commodities Ordinance (Cap 109). The Customs and Excise Service is established to take lawful measure for the enforcement of law relating to customs duty: Customs and Excise Service Ordinance (Cap 342). The method of calculation of chargeable customs duty is provided in the Dutiable Commodities Ordinance (Cap 109) sch 1. 政府從貨品入口商索取的金錢繳費，以作為授予將該貨品帶進國家內的許可的條例。在香港，關稅是在「應課稅貨品」上徵收，包括根據《應課稅品條例》（第109章）下的烈酒、煙草、碳氫油及甲醇。香港海關的成立是採取合法措施以執行有關應課稅品的法律：《香港海關條例》（第342章）。應課稅品條例》（第109章）附件1規定可予徵收關稅的計算方法。 |
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