1　关税及其种类[1]1 .1　关税关税是指一国海关对通过本国关境的进出口商品所计征的税收 ,一般指进口关税。“关境”是指一国关税法令完全实施的领域 ,一般与“国境”相一致。但欧盟各国结成关税同盟 (对内取消关税 ,对外实行统一关税税率 ) ,则“关境”大于各国各自的“国境? 1 Tariffs and Their Types [1] 1.1 Tariff Tariffs refer to the taxes levied on by a country’s customs for import and export commodities passing through the customs territory of its own country, generally referring to import tariffs. “Customs territory” refers to the complete implementation of a country’s tariff laws and ordinances, generally in line with “national boundaries.” However, when the EU countries form a customs union (to cancel the tariffs internally and impose a unified tariff rate on the foreign countries), then the “customs territory” is greater than the respective “border areas” of each country.