...法第727条第1141条第1228条落第1328条项下的下列债务，不包括在对自然债务人的免责之列:(1)税收或关税债务(TAX OR CUSTOMS DUTY) ;(2)以提供虚伪的、不完整的信息取得的财富、现金、效劳等而生的债务;(3)债务人明知债务人的姓名，但没有将其列入债务人名单致使...
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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。
Consumption tax on taxable consumer goods brought or mailed into China by individuals shall be levied together with Customs Duty.
消费税由税务机关征收，进口的应税消费品的消费税由海关代征。
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