關稅英文怎麼說？進口關稅、海關關稅與法務常用英文完整指南

關稅英文​詞彙

中文翻譯

例句

Tariff rate (n.) /ˈtærɪf reɪt/

關稅稅率

The tariff rate for textile products has been reduced to 8% under the new trade agreement.（根據新貿易協議，紡織品的關稅稅率已降至8%。）

Exemption (n.) /ɪɡˈzempʃn/

豁免

Educational materials often qualify for duty exemption when imported for non-commercial purposes.（教育材料在以非商業目的進口時，通常符合關稅豁免資格。）

Surcharge (n.) /ˈsɜːrtʃɑːrdʒ/

附加稅

A 10% anti-dumping surcharge was imposed on certain steel products from overseas suppliers.（對來自海外供應商的特定鋼鐵產品徵收 10% 反傾銷附加稅。）

Declaration (n.) /ˌdekləˈreɪʃn/

申報

Accurate customs declaration is essential to avoid penalties and delays in clearance.（準確的海關申報對於避免罰款和清關延誤至關重要。）

Valuation (n.) /ˌvæljuˈeɪʃn/

估價

Customs valuation determines the taxable amount based on the transaction value of imported goods.（海關估價根據進口商品的交易價值確定應稅金額。）

Preferential (adj.) /ˌprefəˈrenʃl/

優惠的

Products from ASEAN countries enjoy preferential tariff treatment when entering our market.（來自東盟國家的產品進入我們市場時享有優惠關稅待遇。）

Assessment (n.) /əˈsesmənt/

評估

The customs assessment process includes document review and physical inspection of goods.（海關評估程序包括文件審查和貨物實體檢查。）

Liability (n.) /ˌlaɪəˈbɪləti/

責任，義務

The importer bears the liability for all duties and taxes associated with the shipment.（進口商承擔與該批貨物相關的所有關稅和稅金責任。）

關稅英文​詞彙

中文翻譯

例句

HS Code (n.) /eɪtʃ es koʊd/

協調制度商品編碼

Every product must be classified under the correct HS Code to determine the applicable tariff rate.（每項產品都必須按照正確的協調制度商品編碼分類，以確定適用的關稅稅率。）

CIF (n.) /siː aɪ ef/

到岸價格

Customs duty is calculated based on the CIF value, which includes cost, insurance, and freight.（海關關稅是根據到岸價格計算的，其中包括成本、保險和運費。）

FOB (n.) /ef oʊ biː/

離岸價格

Under FOB terms, the seller is responsible for costs until the goods are loaded onto the vessel.（在離岸價格條件下，賣方負責貨物裝船前的所有費用。）

VAT (n.) /viː eɪ tiː/

增值稅

In addition to customs duty, importers must also pay VAT on most consumer goods.（除了海關關稅外，進口商還必須為大多數消費品支付增值稅。）

COO (n.) /siː oʊ oʊ/

原產地證明

A COO certificate is required to claim preferential tariff rates under trade agreements.（申請貿易協議下的優惠關稅稅率需要原產地證明。）

BL (n.) /biː el/

提單

The BL serves as proof of ownership and is essential for customs clearance procedures.（提單作為所有權證明，對於海關清關程序至關重要。）

AWB (n.) /eɪ dʌbəljuː biː/

航空運單

For air shipments, the AWB number is used to track goods and process customs documentation.（對於空運貨物，航空運單號碼用於追蹤貨物和處理海關文件。）

PI (n.) /piː aɪ/

形式發票

A PI provides preliminary transaction details before the commercial invoice is issued.（形式發票在商業發票開立前提供初步交易細節。）

關稅英文​詞彙

中文翻譯

例句

Clearance (n.) /ˈklɪrəns/

清關

The customs clearance process typically takes 3-5 business days for standard shipments.（標準貨運的海關清關程序通常需要3至5個工作日。）

Inspection (n.) /ɪnˈspekʃn/

查驗

Random inspection of containers helps customs authorities detect prohibited or undeclared goods.（隨機查驗貨櫃有助於海關當局偵測違禁品或未申報商品。）

Release (n./v.) /rɪˈliːs/

放行

After duty payment is confirmed, customs will issue a release order for the goods.（確認關稅支付後，海關將發布貨物放行指令。）

Detention (n.) /dɪˈtenʃn/

扣留

Goods may face detention if the documentation is incomplete or suspicious.（如果文件不完整或有疑慮，貨物可能面臨扣留。）

Verification (n.) /ˌverɪfɪˈkeɪʃn/

核實

Customs officers conduct verification to ensure declared values match actual transaction prices.（海關人員進行核實以確保申報價值與實際交易價格相符。）

Entry (n.) /ˈentri/

報關單

The customs entry must be filed electronically before the goods arrive at the port.（海關報關單必須在貨物抵達港口前以電子方式提交。）

Bond (n.) /bɑːnd/

保證金

A customs bond guarantees payment of duties and ensures compliance with regulations.（海關保證金保證關稅支付並確保符合法規。）

Broker (n.) /ˈbroʊkər/

報關行

Most importers work with a licensed customs broker to handle clearance procedures.（大多數進口商與持照報關行合作處理清關程序。）

關稅英文​詞彙

中文翻譯

例句

Payable (adj.) /ˈpeɪəbl/

應付的

The total duty payable amounts to $25,000 for this shipment.（這批貨物應付的總關稅金額為25,000美元。）

Tax included (adj.) /tæks ɪnˈkluːdɪd/

含稅的

All prices quoted are tax included, covering both duty and VAT.（所有報價均為含稅價格，涵蓋關稅和增值稅。）

Additional charges (n.) /əˈdɪʃənl ˈtʃɑːrdʒɪz/

額外費用

Be aware of additional charges such as storage fees if goods are not cleared promptly.（請注意如果貨物未及時清關可能產生倉儲費等額外費用。）

Calculation (n.) /ˌkælkjuˈleɪʃn/

計算

The duty calculation is based on the product's HS classification and declared value.（關稅計算基於產品的協調制度分類和申報價值。）

Rate (n.) /reɪt/

稅率

The applicable duty rate for this category of goods is 12% ad valorem.（此類商品適用的關稅稅率為從價12%。）

Refund (n./v.) /ˈriːfʌnd/

退稅

Overpaid duties can be claimed as a refund within 180 days of payment.（多繳的關稅可在支付後180天內申請退稅。）

Deferment (n.) /dɪˈfɜːrmənt/

延期

Some countries offer duty deferment schemes for authorized importers.（某些國家為授權進口商提供關稅延期計劃。）

Account (n.) /əˈkaʊnt/

帳戶

Opening a duty payment account with customs can streamline the clearance process.（在海關開立關稅支付帳戶可以簡化清關流程。）

關稅英文​詞彙

中文翻譯

例句

Raise tariffs (v.) /reɪz ˈtærɪfs/

提高關稅

The government announced plans to raise tariffs on imported automobiles by 15 percentage points.（政府宣布計劃將進口汽車關稅提高15個百分點。）

Increase tariffs (v.) /ɪnˈkriːs ˈtærɪfs/

增加關稅

Trade tensions escalated after both countries decided to increase tariffs on bilateral trade.（兩國決定增加雙邊貿易關稅後，貿易緊張局勢升級。）

Impose higher tariffs (v.) /ɪmˈpoʊz ˈhaɪər ˈtærɪfs/

徵收更高關稅

The administration will impose higher tariffs on steel and aluminum imports starting next month.（政府將從下個月開始對鋼鐵和鋁進口品徵收更高關稅。）

Hike (n./v.) /haɪk/

大幅提高

The unexpected tariff hike caused significant disruption in the electronics supply chain.（意外的關稅大幅提高對電子產品供應鏈造成重大干擾。）

Escalate (v.) /ˈeskəleɪt/

升級，加劇

Both nations continue to escalate tariff measures in response to each other's policies.（兩國持續升級關稅措施以回應對方的政策。）

Levy (v./n.) /ˈlevi/

徵收

The new trade bill authorizes the president to levy additional duties on specific imports.（新貿易法案授權總統對特定進口品徵收額外關稅。）

關稅英文​詞彙

中文翻譯

例句

Retaliatory tariffs (n.) /rɪˈtæliətɔːri ˈtærɪfs/

報復性關稅

China announced retaliatory tariffs targeting US agricultural products worth $50 billion.（中國宣布針對價值500億美元的美國農產品實施報復性關稅。）

Tariff barriers (n.) /ˈtærɪf ˈbæriərz/

關稅壁壘

Reducing tariff barriers is a key objective in multilateral trade negotiations.（降低關稅壁壘是多邊貿易談判的關鍵目標。）

Protectionism (n.) /prəˈtekʃənɪzəm/

保護主義

Rising protectionism has led many countries to implement stricter import controls.（保護主義的抬頭導致許多國家實施更嚴格的進口管制。）

Reciprocal (adj.) /rɪˈsɪprəkl/

對等的

The trade agreement calls for reciprocal tariff reductions on industrial goods.（該貿易協議要求工業品進行對等的關稅削減。）

Countermeasure (n.) /ˈkaʊntərmeʒər/

反制措施

The EU is preparing trade countermeasures in response to the tariff increases.（歐盟正準備貿易反制措施以回應關稅提高。）

Escalation (n.) /ˌeskəˈleɪʃn/

升級

Trade escalation between major economies threatens global supply chain stability.（主要經濟體之間的貿易升級威脅全球供應鏈穩定。）

關稅英文​詞彙

中文翻譯

例句

Duty liability (n.) /ˈduːti ˌlaɪəˈbɪləti/

關稅責任

The contract clearly states that duty liability rests with the buyer upon arrival of goods.（合約明確規定貨物抵達後關稅責任由買方承擔。）

Tax burden (n.) /tæks ˈbɜːrdn/

稅務負擔

Negotiating favorable Incoterms can significantly reduce the tax burden on importers.（談判有利的國際貿易術語可以大幅降低進口商的稅務負擔。）

Compliance (n.) /kəmˈplaɪəns/

合規

Ensuring customs compliance requires thorough documentation and accurate classification.（確保海關合規需要完整的文件記錄和準確的分類。）

Indemnity (n.) /ɪnˈdemnəti/

賠償

The supplier agrees to provide indemnity for any losses arising from incorrect duty classification.（供應商同意對因錯誤關稅分類造成的損失提供賠償。）

Obligation (n.) /ˌɑːblɪˈɡeɪʃn/

義務

Both parties acknowledge their respective obligations regarding customs duty payment.（雙方確認各自在海關關稅支付方面的義務。）

Provision (n.) /prəˈvɪʒn/

條款

The contract includes a provision for duty adjustment if tariff rates change during shipment.（合約包含一項條款，規定若關稅稅率在運輸期間變動可調整關稅。）

關稅英文​詞彙

中文翻譯

例句

Levy (v.) /ˈlevi/

徵收

Customs authorities are empowered to levy additional duties on goods suspected of undervaluation.（海關當局有權對疑似低估價值的商品徵收額外關稅。）

Exempt (v.) /ɪɡˈzempt/

豁免

Charitable organizations may be exempt from customs duties when importing humanitarian supplies.（慈善組織進口人道救援物資時可能豁免海關關稅。）

Impose (v.) /ɪmˈpoʊz/

施加，強制徵收

The court ruled that the government has the authority to impose punitive tariffs on dumped products.（法院裁定政府有權對傾銷產品施加懲罰性關稅。）

Comply (v.) /kəmˈplaɪ/

遵守

Importers must comply with all customs regulations to avoid penalties and delays.（進口商必須遵守所有海關法規以避免罰款和延誤。）

Waive (v.) /weɪv/

免除

The customs authority agreed to waive the penalty due to the importer's good compliance record.（海關當局因進口商良好的合規記錄同意免除罰款。）

Enforce (v.) /ɪnˈfɔːrs/

執行

Trade agreements include mechanisms to enforce tariff commitments among member states.（貿易協議包含在成員國之間執行關稅承諾的機制。）

關稅英文​詞彙

中文翻譯

例句

Dispute (n./v.) /dɪˈspjuːt/

爭議

The company filed a formal dispute regarding the customs classification of their products.（該公司就其產品的海關分類提出正式爭議。）

Appeal (n./v.) /əˈpiːl/

申訴

Importers have the right to appeal duty assessments within 180 days of the decision.（進口商有權在裁定後180天內對關稅評估提出申訴。）

Customs authority (n.) /ˈkʌstəmz əˈθɔːrəti/

海關當局

The customs authority has the final say on product classification and duty rates.（海關當局對產品分類和關稅稅率有最終決定權。）

Administrative review (n.) /ədˈmɪnɪstreɪtɪv rɪˈvjuː/

行政覆核

Requesting an administrative review is the first step in contesting a duty determination.（申請行政覆核是質疑關稅裁定的第一步。）

Ruling (n.) /ˈruːlɪŋ/

裁決

The tribunal's ruling established a precedent for similar tariff classification cases.（法庭的裁決為類似的關稅分類案件建立先例。）

Settlement (n.) /ˈsetlmənt/

和解

Both parties reached a settlement to resolve the dispute without further litigation.（雙方達成和解以解決爭議而無需進一步訴訟。）

關稅英文對話

中文翻譯

• Buyer: Could you please provide information on the import duty rates for electronic components?

• 買方: 能否請你提供電子零件的進口關稅稅率資訊？

• Supplier: Certainly. The standard tariff rate is 8%, but it may vary depending on the specific HS code classification.

• 供應商: 當然。標準關稅稅率是8%，但可能根據具體的協調制度商品編碼分類而有所不同。

• Buyer: Are there any preferential rates available under the free trade agreement?

• 買方: 在自由貿易協議下是否有優惠稅率？

• Supplier: Yes, products with a valid certificate of origin qualify for zero duty.

• 供應商: 是的，有有效原產地證明的產品符合零關稅資格。

• Buyer: What documentation do we need to claim this exemption?

• 買方: 我們需要什麼文件來申請此豁免？

• Supplier: You'll need the certificate of origin and a signed declaration of compliance.

• 供應商: 你需要原產地證明和一份簽署的合規聲明。

關稅英文對話

中文翻譯

• Customs Officer: Your shipment has been selected for random inspection.

• 海關人員: 你的貨物已被選中進行隨機查驗。

• Importer: I understand. All required documents have been submitted with the entry declaration.

• 進口商: 我明白。所有必要文件都已隨報關單一起提交。

• Customs Officer: The declared value seems lower than market prices. Can you provide supporting invoices?

• 海關人員: 申報價值似乎低於市場價格。你能提供證明發票嗎？

• Importer: Yes, here are the commercial invoices and payment records from our supplier.

• 進口商: 可以，這裡是我們供應商的商業發票和付款記錄。

• Customs Officer: The verification is complete. The additional duty payable is $3,500.

• 海關人員: 核實完成。應付的額外關稅為 3,500美元。

• Importer: When do we need to settle this payment?

• 進口商: 我們需要何時結清此筆款項？

• Customs Officer: Payment must be made within five business days to avoid storage charges.

• 海關人員: 付款必須在五個工作日內完成以避免倉儲費用。

關稅英文對話

中文翻譯

• Manager: Have you seen the news about the tariff increase on imported textiles?

• 經理: 你看到關於進口紡織品關稅提高的新聞了嗎？

• Analyst: Yes, the government is raising tariffs by 15% starting next quarter.

• 分析師: 看到了，政府從下季度開始將關稅提高15%。

• Manager: How will this affect our procurement costs?

• 經理: 這將如何影響我們的採購成本？

• Analyst: We estimate an increase of approximately $200,000 annually based on current import volumes.

• 分析師: 根據目前的進口量，我們估計每年增加約20萬美元。

• Manager: Should we consider alternative sourcing from countries with lower tariff rates?

• 經理: 我們是否應考慮從關稅稅率較低的國家尋找替代供應來源？

• Analyst: That's a viable strategy. I'll prepare a comparative analysis of tariff structures in different markets.

• 分析師: 這是一個可行的策略。我會準備不同市場關稅結構的比較分析。

關稅英文對話

中文翻譯

• Buyer's Legal Counsel: The contract needs to specify who bears the duty liability.

• 買方法律顧問: 合約需要明確規定誰承擔關稅責任。

• Seller's Legal Counsel: We propose DDP terms, where we handle all duty payments.

• 賣方法律顧問: 我們建議完稅後交貨條件，由我們處理所有關稅支付。

• Buyer's Legal Counsel: That's acceptable, but we need a clause for duty refunds if rates decrease.

• 買方法律顧問: 可以接受，但我們需要一項條款規定若稅率降低則退還關稅。

• Seller's Legal Counsel: We can include a provision for adjustment within 90 days of clearance.

• 賣方法律顧問: 我們可以納入一項條款，規定清關後90天內可調整。

• Buyer's Legal Counsel: Also, please add an indemnity clause for incorrect duty classification.

• 買方法律顧問: 另外，請加入關稅分類錯誤的賠償條款。

• Seller's Legal Counsel: Agreed. We'll include full indemnification for any customs compliance issues.

• 賣方法律顧問: 同意。我們將納入任何海關合規問題的完全賠償。