第六条 海关及其工作人员应当依照法定职权和法定程序履行关税征管职责，维护国家利益，保护纳税人合法权益，依法接受监督。
第七条 纳税义务人有权要求海关对其商业秘密予以保密，海关应当依法为纳税义务人保密。
Article 6 The Customs and staff members thereof shall fulfill the responsibility of duty collection in accordance with the statutory authority and procedure, safeguard State interests, protect lawful rights and interests of duty payers, and receive supervision according to law.
Article 7 A duty payer has the right to request the Customs to keep confidential its commercial secrets, and the Customs shall keep confidential such secrets for the duty payer according to law.
第八条 海关对检举或者协助查获违反本条例行为的单位和个人，应当按照规定给予奖励，并负责保密。
第二章 进出口货物关税税率的设置和适用
Article 8 The Customs shall, in accordance with the relevant provisions, reward units and individuals that inform against violations of these Regulations or provide assistance in investigating such violations, and be responsible for keeping secrets concerned.
Chapter II Composition and Application of Duty Rates on Import and Export Goods
第九条 进口关税设置最惠国税率、协定税率、特惠税率、普通税率、关税配额税率等税率。对进口货物在一定期限内可以实行暂定税率。
出口关税设置出口税率。对出口货物在一定期限内可以实行暂定税率。
第十条 原产于共同适用最惠国待遇条款的世界贸易组织成员的进口货物，原产于与中华人民共和国签订含有相互给予最惠国待遇条款的双边贸易协定的国家或者地区的进口货物，以及原产于中华人民共和国境内的进口货物，适用最惠国税率。
Article 9 Duty rates on import goods are composed of most-favored-nation duty rates, conventional duty rates, special preferential duty rates, general duty rates, tariff quota duty rates, etc. Temporary duty rates may apply to import goods within a specific time limit.
Duty rates on export goods are designed to collect export duty. Temporary duty rates may apply to export goods within a specific time limit.
Article 10 The most-favored-nation duty rates shall apply to import goods originated from members of the World Trade Organization that are subject to the common application of the most-favored-nation clause, import goods originated from countries or regions with which the People’s Republic of China has concluded a bilateral trade agreement for reciprocally granting of most-favored-nation treatment, and import goods originated from the Customs territory of the People’s Republic of China.
上一篇：国务院令第392号（中华人民共和国进出口关税条例）（中英对照）II
下一篇：国务院令第395号（中华人民共和国知识产权海关保护条例）（中英对照）II
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