Article 11. In cases where imported goods, to which MFN tariff rate is applicable, are subject to temporary tariff rates, the temporary tariff rate shall apply. In cases where imported goods, to which contractual tariff rate or preferential tariff rate is applicable are subject to temporary rate, the lower tariff rate shall apply. Imported goods subject to normal tariff rate are not subject to temporary tariff rate.

第十一条 适用最惠国税率的进口货物有暂定税率的,应当适用暂定税率;适用协定税率、特惠税率的进口货物有暂定税率的,应当从低适用税率;适用普通税率的进口货物,不适用暂定税率。

属类：法学专业-中国法律-进出口关税条例

In cases where export goods, to which export tariff rates are applicable are subject to temporary tariff rate, the temporary tariff rate shall apply.

适用出口税率的出口货物有暂定税率的,应当适用暂定税率。

属类：法学专业-中国法律-进出口关税条例

Article 12. For import goods subject to TRQ administration as specified by the State, the TRQ rate will be applied within the tariff rate quota, and the provisions of article 10 and 11 of this set of regulations shall come into play in terms of the application of tariff rate of imported goods going beyond the tariff rate quota allowed.

第十二条 按照国家规定实行关税配额管理的进口货物,关税配额内的,适用关税配额税率;关税配额外的,其税率的适用按照本条例第十条、第十一条的规定执行。

属类：法学专业-中国法律-进出口关税条例

Article 13. In cases where anti-dumping, countervailing or safeguard measures are used against imported goods according to the provisions of related laws or administrative regulations, the application of tariff rate shall be determined in line with the relevant provisions of the Regulations of the PRC on Anti-dumping, Regulations of the PRC on Countervailing Measures, and the Regulations of the PRC on Safeguard Measures.

第十三条 按照有关法律、行政法规的规定对进口货物采取反倾销、反补贴、保障措施的,其税率的适用按照《中华人民共和国反倾销条例》、《中华人民共和国反补贴条例》和《中华人民共和国保障措施条例》的有关规定执行。

属类：法学专业-中国法律-进出口关税条例

Article 14. In cases where any country or region violates the provisions of trade agreements and related legal instruments signed with China or to which it and China are parties by adopting prohibitive, restrictive or levying extra tariff duties or other measures affecting normal trade against the PRC , retaliatory customs duties may be levied on imported goods originated from the said country or region and the retaliatory tariff rate will be used.

第十四条 任何国家或者地区违反与中华人民共和国签订或者共同参加的贸易协定及相关协定,对中华人民共和国在贸易方面采取禁止、限制、加征关税或者其他影响正常贸易的措施的,对原产于该国家或者地区的进口货物可以征收报复性关税,适用报复性关税税率。

属类：法学专业-中国法律-进出口关税条例

Measures governing goods subject to retaliatory customs duties, country or region of application, tariff rate, period, and method of levy shall be determined and published by the State Council Tariffs Commission.

征收报复性关税的货物、适用国别、税率、期限和征收办法,由国务院关税税则委员会决定并公布。

属类：法学专业-中国法律-进出口关税条例

Article 15. Imported and exported goods are subject to the tariff rate applied on the day when the customs accepts declaration for import or export of the goods.

第十五条 进出口货物,应当适用海关接受该货物申报进口或者出口之日实施的税率。

属类：法学专业-中国法律-进出口关税条例

The tariff rate applied on the day when the vehicles transporting imported goods declare for entry will be used in cases where the customs approves that customs declaration could be made before the arrival of imported goods.

进口货物到达前,经海关核准先行申报的,应当适用装载该货物的运输工具申报进境之日实施的税率。

属类：法学专业-中国法律-进出口关税条例

Date of application of tariff rate for transit goods will be worked out by the Customs General Administration separately.

转关运输货物税率的适用日期,由海关总署另行规定。

属类：法学专业-中国法律-进出口关税条例

Article 16. In cases where duties are to be paid under any of the following circumstances, the tariff rate applied on the day when the customs accepts declaration for handling of formalities related to the payment of duties shall be used:

第十六条 有下列情形之一,需缴纳税款的,应当适用海关接受申报办理纳税手续之日实施的税率:

属类：法学专业-中国法律-进出口关税条例