海关总署：为适应社会经济形势的客观发展需要,进一步完善消费税制,经国务院批准,对消费税税目、税率及相关政策进行调整。根据《财政部、国家税务总局关于调整和完善消费税政策的通知》(财税[2006] 33号),现将进口环节征收消费税的有关问题通知如下： The General Administration of Customs: In order to meet the objective development needs of the socio-economic situation, the consumption tax system should be further perfected. With the approval of the State Council, the consumption tax items, tax rates and related policies should be adjusted. According to the “Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting and Improving the Consumption Tax Policy” (Cai Shui [2006] No. 33), the relevant issues on the collection of consumption tax at the import link are hereby notified as follows: