Import Adjustment Tax will be levied (or a supplementary payment will be levied) by Customs authorities at the same time as Customs duty is levied.

进口调节税由海关在征收(或者补征)进口关税时一并征收。

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It allows certain specified goods to be imported for processing or incorporation into finished products at the rate of Customs duty that would be applicable to the finished product, that is, zero, instead of the rate for the imported goods.

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Chinese garlic would be declared, at import, as originating in countries with whom the EU has preferential arrangements in place, where normal customs duty do not apply.

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