customs duty

customs duty的音标为：[ˈkʌstəmz ˈdjuːtəs]；基本翻译为“关税”；速记技巧为：关税（customs）是向外国商品征收的（duty）。

Customs duty的英文词源是“custom”和“duty”，其中“custom”意为“习惯，风俗”，而“duty”意为“责任，义务”。

“customs duty”意为“关税”，是一种政府向通过其领土的商品征收的税收。它最初是为了征收通过税而设立的，后来逐渐演变为一种税收制度，成为政府财政收入的重要来源之一。

相关单词：

1. import duty：进口关税

2. export tax：出口税

3. tariff：关税表

4. drawback：退税

5. countervailing duty：反补贴税

6. levy：征税

7. revenue：税收

8. taxation：税收制度

9. tax collector：税务官员

10. tax avoidance：避税

常用短语：

1. import duties and taxes

2. special customs clearance

3. customs declaration

4. bonded warehouse

5. duty-free shopping

6. customs inspection

7. export duties and taxes

8. tariff classification

双语例句：

1. We need to pay import duties and taxes on this item.

这个物品我们需要支付进口关税和税费。

2. The goods will undergo customs clearance upon arrival.

货物一到就会进行清关手续。

3. Customs declaration must be completed accurately and completely.

必须准确完整地完成海关申报单。

4. The bonded warehouse is a special area for imported goods.

保税仓库是进口货物的专用区域。

5. We can enjoy duty-free shopping during our vacation in Europe.

在欧洲度假期间我们可以享受免税购物。

6. Customs inspection is a necessary step before exporting.

出口前进行海关检查是必要的步骤。

7. The tariff classification of the goods is very important for customs clearance.

货物的关税分类对于清关非常重要。

英文小作文：

Customs duty is a tax imposed by the government on imported or exported goods to ensure fair competition and protect the country"s economic interests. It plays a crucial role in maintaining the stability of the economy and ensuring fair trade practices.

However, some goods may be exempted from customs duty, such as goods for personal use, cultural exchange items, and some medical products. Customs duty varies from country to country, and it is important to understand the relevant regulations before importing or exporting goods to avoid any unnecessary complications.

In conclusion, customs duty is an essential component of the international trade system, and it ensures fair competition and protects the interests of the country. Understanding the relevant regulations is crucial for businesses and individuals involved in international trade activities.