关税是主权国家或经济体对进出国境或关境的货物或物品征收的一种税。优惠关税是对特定的受惠国给予优惠待遇,使用的税率低于普通税率。优惠关税通常是互惠的,也有单方面的,即由给惠国单方面给予受惠国优惠待遇,而不要受惠国提供反向优惠,如普遍优惠制关税。目前,世界各国(地区)给予我国的关税优惠待遇主要有普惠制、曼谷协定、中国——东盟自贸区、《中国与巴基 A tariff is a tax levied by a sovereign country or economy on goods or articles that enter or leave the border or the customs territory. Preferential tariffs are given preferential treatment to specific beneficiary countries, the use of tax rates lower than the normal tax rate. Preferential tariffs are usually reciprocal and unilateral, whereby the beneficiary countries give the unilaterally preferential treatment to the beneficiary countries rather than the concessional countries such as the universal preferential tariffs. At present, the preferential treatment of tariffs that the countries (regions) in the world have given to China mainly include the GSP, the Bangkok Agreement, the China-ASEAN Free Trade Area, the "