原产于与中华人民共和国签订含有关税优惠条款的区域性贸易协定的国家或者地区的进口货物，适用协定税率。
原产于与中华人民共和国签订含有特殊关税优惠条款的贸易协定的国家或者地区的进口货物，适用特惠税率。
原产于本条第一款、第二款和第三款所列以外国家或者地区的进口货物，以及原产地不明的进口货物，适用普通税率。
The conventional duty rates shall apply to import goods originated from countries or regions with which the People’s Republic of China has concluded a regional trade agreement that comprises preferential duty clauses.
The special preferential duty rates shall apply to import goods originated from countries or regions with which the People’s Republic of China has concluded a trade agreement that comprises special preferential duty clauses.
The general duty rates shall apply to import goods originated from countries or regions other than those specified in Paragraphs 1, 2 and 3 of this Article or to the import goods of undetermined origins.
第十一条 适用最惠国税率的进口货物有暂定税率的，应当适用暂定税率；适用协定税率、特惠税率的进口货物有暂定税率的，应当从低适用税率；适用普通税率的进口货物，不适用暂定税率。
适用出口税率的出口货物有暂定税率的，应当适用暂定税率。
Article 11 Where there are temporary duty rates on import goods to which the most-favored-nation duty rates are applicable, such temporary duty rates shall apply; where there are temporary duty rates on import goods to which the conventional duty rates or preferential duty rates are applicable, the lower duty rates shall apply; temporary duty rates shall not apply to import goods to which the general duty rates are applicable.
Where there are temporary duty rates on export goods to which the export duty rates are applicable, such temporary duty rates shall apply.
第十二条 按照国家规定实行关税配额管理的进口货物，关税配额内的，适用关税配额税率；关税配额外的，其税率的适用按照本条例第十条、第十一条的规定执行。
第十三条 按照有关法律、行政法规的规定对进口货物采取反倾销、反补贴、保障措施的，其税率的适用按照《中华人民共和国反倾销条例》、《中华人民共和国反补贴条例》和《中华人民共和国保障措施条例》的有关规定执行。
Article 12 Where the quantity of import goods that are subject to tariff quota administration in accordance with the provisions of the State is within the tariff quota, the tariff quota duty rates shall apply; if such quantity exceeds the tariff quota, the application of the duty rates shall be governed by the provisions of Article 10 or 11 of these Regulations.
Article 13 Where anti-dumping, countervailing or safeguard measures are adopted on import goods in accordance with the provisions of the relevant laws or administrative regulations, the application of duty rates of such import goods shall be governed by the relevant provisions of the Regulations of the People’s Republic of China on Anti-Dumping, the Regulations of the People’s Republic of China on Countervailing Measures, and the Regulations of the People’s Republic of China on Safeguards.
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
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