随着自行车出口的不断扩大,了解和掌握有关关税的知识是很必要的,现特简述如下: 一、定义:关税为对商品通过国境时所征收的一种税。由于商品种类的不同,税率也千差万别。二、关税的种类: 1.转口税(或称通过税或过境税); With the continuous expansion of bicycle exports, it is necessary to understand and master the knowledge on customs duties. The following is a brief description of the issues: 1. Definition: Customs duties are a kind of tax that is levied on the passage of goods through borders. Due to the different types of goods, the tax rates vary widely. Second, the types of tariffs: 1. Transit tax (or through tax or transit tax);