关税是维护国家主权和发展对外经济往来的一个重要工具。关税是对进出国境的货物和物品征收的一种税,由海关负责征收。国际上通常将关税分为进口关税、出口关税和过境关税三种,在我国只征收进口关税和出口关税两种。 课税对象关税的课税对象是进出国境的货物和物品。货物是指对外贸易进出口的商品;物品则是指入境旅客携带的、个人邮递的、运输工具服务人员携带的,以及用其他方 Tariffs are an important tool in safeguarding state sovereignty and developing foreign economic relations. Tariffs are a type of tax levied on goods and articles entering or leaving the country and are collected by the Customs. Internationally, tariffs are usually divided into three kinds: import tariffs, export tariffs and transit tariffs. Only import tariffs and export tariffs are imposed in China. Tariff object Tariff object is to enter and exit the country’s goods and articles. Goods refer to the goods imported and exported by foreign trade; the articles refer to those carried by inbound travelers, those posted by individuals, those carried by transport service personnel, and those carried by other parties