日前,国务院关税税则委员会公布了《2007年关税实施方案》,自2007年1月1日起实施。新方案对配额外进口的一定数量棉花实行6%-40%滑准税。新方案的具体方式是:1、当进口棉花完税价格高于或等于11.397元/公斤时,暂定关税税率为6%;2、当进口棉花完税价格低于11.397元/公斤时,暂定 Recently, the Tariff Commission of the State Council released the “Tariff Implementation Plan for 2007”, which came into force on January 1, 2007. The new program applies a 6% -40% sliding allowance tax on a certain amount of cotton imported with quotas. The specific ways of the new plan are: 1. When the duty-paid price of imported cotton is higher than or equal to 11.397 yuan / kg, the provisional tariff rate is 6%. 2. When the duty-paid price of imported cotton is lower than 11.397 yuan / kg, tentatively