须付关税
Article 8 When Chinese-foreign cooperative enterprises export commodities that are subject to export Customs duty, they shall pay the Customs duty according to regulations.
第八条中外合作经营企业出口应征收出口关税的商品,应照章缴纳出口关税。
The State Council Customs Tariff Commission shall determine and promulgate for implementation details of the types of goods subject to the special Customs duty, the duty rates and the time period when such levies commence and finish.
征收特别关税的货物品种、税率和起征、停征时间,由国务院关税税则委员会决定,并公布施行。
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