A.減免稅貨物經(jīng)批準(zhǔn)轉(zhuǎn)讓或者移作他用的,應(yīng)當(dāng)適用海關(guān)批準(zhǔn)之日實施的稅率征稅
B.租賃進(jìn)口貨物分期繳納稅款的,應(yīng)當(dāng)適用海關(guān)接受申報辦理納稅手續(xù)之日實施的稅率
C.因納稅義務(wù)人違反規(guī)定需要追征稅款的,應(yīng)當(dāng)適用海關(guān)發(fā)現(xiàn)該行為之日實施的稅率
D.進(jìn)口貨物到達(dá)前,經(jīng)海關(guān)核準(zhǔn)先行申報的,應(yīng)當(dāng)適用裝載貨物的運(yùn)輸工具申報進(jìn)境之日實施的稅率