关税 (Customs Duty) 是进出口商品经过一国关境时,由政府所设置的海关向进出口商所征缴的税收。因此,它是一种国境关税。“国境”是指一国的经济国境,即关税的地域。如果不是经济的国境,则虽有货物通过,也不课征关税,例如通过自由港的商品,即不课税。另外,关税是对通过国境的“货物”的课税,如不属于“货物”则不是课税对象, Customs Duty (Customs Duty) is the import and export goods through the customs territory of a country, the government set by the customs tax levied on exporters and importers. Therefore, it is a customs duty. “Border” refers to the economic territory of a country, that is, the area of ​​customs duties. If it is not an economic frontier, tariffs will not be levied on goods, for example, through free port goods, ie no tax. In addition, the tariff is the tax on “goods” passing through the frontier territory. If it does not belong to the “goods”