border tax adjustment

基本解释

The border tax adjustment would amount to a prohibitive tariff of 26% on China’s exports and 20% on India’s.
国境税调整对中国将达到抑制性的26%，对印度20%。
The border tax adjustment would amount to a prohibitive tariff of 26% on China's exports and 20% on India's.
关税调整可能意味着对中国26%出口商品的和印度20%的出口商品将面对抑制性关税。
Under the framework of GATT, export objects that allowed for border tax adjustment can only be indirect tax, while indirect tax is not allowed for border tax adjustments.
在GATT的框架下，出口边境税调整的允许对象只能是间接税，直接税是不允许进行边境税调整的。