为促进内地和香港特别行政区经济的共同繁荣与发展,今年夏天内地与香港达成《内地与香港关于建立更紧密经贸关系的安排》(英文简称为CEPA)的协议。作为协议文本和磋商纪要的重要内容,零关税制度的实施实际宣告了中国大陆与香港准自由贸易区域的形成。然而,由于内地与香港两地在相关的关税政策和规范上的缺失抑或不足, In order to promote the common prosperity and development of the economy in the Mainland and Hong Kong Special Administrative Region, the Mainland reached an agreement with Hong Kong this summer on the Mainland and Hong Kong Closer Economic Partnership Arrangement (CEPA). As an important part of the text of the agreement and the negotiation summary, the implementation of the zero-tariff system actually proclaimed the formation of a quasi-free trade area between mainland China and Hong Kong. However, due to the lack or lack of relevant tariff policies and norms in the Mainland and Hong Kong,