《中华人民共和国进出口关税条例》(以下简称《条例》是一九八五年三月由国务院发布实施,,一九八七年七月一日《中华人民共和国海关法》公布后,经国务院修订,于一九八七年九月重新发布。《条例》实施以来,在适应对外开放需要、促进对外经济贸易和国民经济发展等方面,发挥了重要作用。最近国务院作出决定,对《条例》又进行了一次修改, The Import and Export Tariff Regulations of the People’s Republic of China (hereinafter referred to as the “Regulations” was promulgated by the State Council in March 1985 and the “Customs Law of the People’s Republic of China” promulgated on July 1, 1987, Revised and republished in September 1987. Since the implementation of the Regulations, it has played an important role in adapting to the need of opening to the outside world and promoting foreign economic relations and trade and the development of the national economy. Recently, the State Council decided that the “Regulations” Again a change,