二、关于边境贸易进口关税和进口环节税收问题进民通过互市贸易进口的商品，每人每日价值在人民币1000元以下的，免征进口关税和进口环节税；超过人民币1000元的，对超出部分按法定税率照章征税。由海关总署据此调整有关监管规定。边境小额贸易企业通过指定边境口岸进口原产于 Second, on the border trade import duties and import tax aspects of imports into the goods through the trade of mutual trade, the daily value of less than 1,000 yuan per person, exempt from import duties and import link taxes; more than 1,000 yuan, the excess Partly taxed at the statutory tax rate. The General Administration of Customs accordingly adjusts the relevant regulatory requirements. Small-scale border trade enterprises through the designated border cross-border import origin