The principle of WTO on tariffs is to restrain tariffs and continuously reduce tariffs. Tariff concessions made by members in tariff concession negotiations are usually called tariff concessions. The tariff concessions made by each member on its imported products constitute the tariff concessions table of that member. The tax rate of each member of the vocational training and education network in the tariff schedule is binding and the highest applicable tax rate. Unless other relevant rules (such as anti-dumping duties) allow or renegotiate with other members, the tariff rate shall not be increased. However, members can actually apply tariffs lower than the bound tariffs.

The tariff treatment given by each member to other members' products shall not be lower than the level stipulated in the tariff schedule. When foreign products are imported, the tariffs imposed on them shall not exceed the ordinary tariffs listed in the schedule of concessions, nor shall they exceed all other taxes and fees implemented since the effective date of this Agreement. The tariff concession table stipulates the tariff rates of various countries according to the tax number, commodity name, commodity name, implementation tax rate and bound tax rate. The schedule of concessions reached in various tariff concessions negotiations is an effective part of the rules of the World Trade Organization.

The tariff obligations of the General Agreement on Tariffs and Trade shall not prevent any member from imposing the following tariffs or fees on the import of any product at any time: fees levied on similar products or all or part of imported products used for manufacturing or production, which are consistent with the national treatment obligations of domestic taxes and fees and equal to domestic taxes; Anti-dumping duties or countervailing duties that meet the anti-dumping or countervailing rules; Expenses or other expenses equivalent to the cost of providing services.