1. All dutiable goods imported into or manufactured in Singapore are subjected to Customs duty and/or Excise duty in accordance with the Schedule to the Singapore Customs Duties Order. 根据新加坡海关关税条例规定，所有满足征税条件的进口到新加坡或在新家坡生产的货物需要缴纳关税和（或）消费税。
2. Except as otherwise provided in this Agreement, no Party may increase any existing customs duty, or adopt any customs duty, on an originating good. 除非在本协议中另行申明，任何签约方不得对创作产品（是不是对知识之类的东西呀）增加现有海关税，或采用任何海关税（新增海关税种？）。
3. TARIFF AND DUTY RATES 1. Types of Duty: Import Duty Import duties are levied on any imported goods before releasing them from the custody of Customs; 摘 要： 关税和税率一、关税种类：·进口税除了符合法规给予免予征收关税特权的商品之外，任何进口商品在过海关时都要征收进口税。
4. The duty of the post-contract is obviously quite different from the contract given duty, the contract assumpsit duty and the pre-contract duty. 后合同义务与合同给付义务、约定义务、先合同义务有着显著的不同。
5. Customs expertise include: customs clearance procedures, import and export commodity classification, calculation and payment of import and export taxes, customs declaration card fill in, etc. ; 报关专业技能：包括报关程序、进出口商品归类、进出口税费的计算与缴纳、报关单证填制等；
网络释义
Circular of the General Administration of Customs and the State Administration of Foreign Exchange on Strengthening the Administration of Customs Declarations of Import and Export Goods of Import Payment and Export Collection in Foreign Exchange and on Ta 海关总署、国家外汇管理局关于加强进口付汇、出口收汇进出口货物报关单管理和加强防伪鉴别措施的联合通知;
Measures of the Customs of the People's Republic of China on the Supervision of the Goods Transited between Customs Offices 中华人民共和国海关关于转关货物的监管办法;
