关税分类:特别关税 令进口附加税( Import surtaxes:反倾销税ant- dumping duties)、反补贴税 ( countervailing duties)和报复关税( (retaliatory duties 令滑动税 liding duties) 令差价税( variable levy) 令季节税( seasonal duties) 令优惠关税( preferential duties) 令一类是有特定受惠国的优惠关税,包括:最惠国关税( Most-Favorited -Nation duties、特惠关税( special preferential duties)、普惠制( Generalized System of Preferences-GSP)等; 令另一类是没有特定受惠国的优惠关税,包括:保税仓库( bonded warehouse)和 自由贸易区( free trade zones)或经济性特区( special economic zones)等。 2004 Dr Jingbo HUANG Department of International Business o Lingnan College e Sun Yat-sen University2004 Dr. Jingbo HUANG Department of International Business ● Lingnan College ● Sun Yat-sen University 关税分类：特别关税 ™ 进口附加税(import surtaxes)：反倾销税(anti-dumping duties)、反补贴税 (countervailing duties)和报复关税(retaliatory duties)。 ™ 滑动税(sliding duties)。 ™ 差价税(variable levy)。 ™ 季节税(seasonal duties)。 ™ 优惠关税(preferential duties)： ™ 一类是有特定受惠国的优惠关税，包括：最惠国关税(Most-Favorited-Nation duties)、特惠关税(special preferential duties)、普惠制 (Generalized System of Preferences – GSP)等； ™ 另一类是没有特定受惠国的优惠关税，包括：保税仓库(bonded warehouse)和 自由贸易区(free trade zones)或经济性特区(special economic zones) 等