personal postal articles tax
行郵稅
行郵稅是行李和郵遞物品進口稅的簡稱，是海關對入境旅客行李物品和個人郵遞物品徵收的進口稅。由於其中包含了進口環節的增值稅和消費稅，故也為對個人非貿易性入境物品徵收的進口關稅和進口工商稅收的總稱。課稅對象包括入境旅客、運輸工具，服務人員攜帶的應稅行李物品、個人郵遞物品、饋贈物品以及以其他方式入境的個人物品等。eg.For baggage articles of entry passengers and personal postal articles that should be levied taxes, the adjusted tax rate ( see the appendix) is implemented since Jan.1st2001.
自2001年1月1日起，對應予徵稅的入境旅客行李物品和個人郵遞物品按調整後的稅率（見附件）執行。tax exemption
免稅
免稅是指按照稅法規定不徵收銷項稅額，同時進項稅額不可抵扣應該轉出。是對某些納稅人或徵稅對象給予鼓勵、扶持或照顧的特殊規定，是世界各國及各個稅種普遍採用的一種稅收優惠方式。免稅是把稅收的嚴肅性和必要的靈活性有機結合起來制定的措施。eg.Expenses are deductible only to the extent that in aggregate they exceed 7 percent of gross income.
cross-border goods
跨境物品
eg.As the communication and cooperation of countries in the word become more frequent and deepening, the cross-border flows of goods and factors become more and more frequent, and international trade and FDI are growing rapidly.
隨著各國經濟交往與合作的日益頻繁和深入，商品和要素的跨國流動性日益增強，國際貿易和國際直接投資迅速增長。tariff
關稅
eg.In general, tariffs can be divided an import tariff and an export tariff.
import value-added tax
進口環節增值稅
eg.Tariff and import value-added tax shall be exempted in imported raw materials and accessories that foreign-invested enterprises need for the purpose of performing their export contracts.
外商投資企業為履行產品出口合同，需進口原輔材料等，免徵關稅和進口環節增值稅。consumption tax
消費稅
eg.Consumption tax is tax that we pay whenever we consume a good or make use of a service.
消費稅是指當我們消費了一種商品或是使用了某種服務時所繳納的稅務。single cross-border transaction
單次交易
maternal and child supplies
母嬰用品
eg.Due to the limited conditions of time, place and equipment, when consumers buy maternal and child supplies in the supermarkets or stores, the richness and convenience of obtaining shopping information through traditional offline channels and network has been greatly limited.
當消費者在超市等線下實體店選購母嬰用品時，由於時間、地點和設備條件限制，通過傳統線下渠道和網絡渠道獲取購物相關信息的豐富性和便捷性受到很大局限。food products
食品
healthcare products
保健品
daily necessities
日用品