, uniformity and one-time payment of taxes. Tariffs are levied in accordance with the national unified import and export tariff regulations and tariffs. After the one-time tariff is levied, the goods can be circulated throughout the customs territory without additional tariffs. This is different from other taxes such as value-added tax, business tax and other turnover taxes.

2. Passability in collection. Whether tariffs are levied is based on whether the goods pass through customs. All goods entering and exiting the customs territory are subject to customs duties. Goods that have not entered or exited the customs territory are not subject to customs duties.

3. Duplexity in tax rates. A compound tax system with preferential tax rates and ordinary tax rates is set for the same imported goods. Preferential tax rates are general and normal tax rates applicable to countries that have mutually beneficial trade treaties or agreements with my country. Ordinary tax rates apply to countries that have not signed trade treaties or agreements with our country. This double-entry tariff fully reflects that tariffs have the characteristics of safeguarding national sovereignty, developing international trade and economic and technological cooperation on an equal and mutually beneficial basis.