1. Subject to import tax. 
   应征税的应当征收进口税的
2. The government has decided to levy a tax on import cars. 
   政府决定征收进口汽车税。
3. We have compounded with the country for a reduction in their import tax. 
   我国已与该国就降低他们进口税的问题达成了协议。
4. The most widespread tariff is the import tariff,which is a tax levied on an imported product. 
   普遍采用的是进口关税，即对进口商品征收的关税。
5. Starting on January l, 1998, the Chinese government has exempted equipment imports for foreign-funded projects encouraged by the state from import tax and VAT.  
   从今年1月1日起，中国对国家鼓励和支持发展的投资项目的进口设备，兔征关税和进口环节增值税。

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• 1. 免税进口
  exchange import 交换进口...tax -free import 免税进口...exchange A to B 把A换成B
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