【正文】 free of duty. duty on automobiles will be abolished soon. government decided to raise tariff walls against foreign goods. penalties for cheating customs are very severe. shutouts will soon be sent to the warehouse. impose a heavy duty on the imports of steel is unreasonable. 海關(guān)和關(guān)稅所有過口貨物必須報(bào)關(guān)。辦完通關(guān)手續(xù)要多長時(shí)間？與報(bào)復(fù)性關(guān)稅一樣，特惠關(guān)稅在國際關(guān)系中也被當(dāng)成一種武器使用.下列貨物的出關(guān)手續(xù)已正式結(jié)清。海關(guān)總署允許免稅進(jìn)口幾種外國貨。汽車關(guān)稅即將被取消。政府決定提高關(guān)稅壁壘以抵制外國貨。關(guān)稅欺詐所受的懲罰非常重。退關(guān)貨物很快被存入倉庫。對鋼材進(jìn)口征收高關(guān)稅是無道理的。十六、合伙（Partnership） partnership is an association of two or more persons to carry on a business for profit. partner is viewed as the other39。s agent. partner may take part in the management of the partnership business. partnership is one in which the partners are members of a family. partner shall be entitled to remuneration for acting in the partnership business. are taxed as individuals and are personally liable for torts and contractual obligations. it is a limited partnership,it need not be established in writing. other partners shall,under the same condition, enjoy priority in obtaining the assignment. partnership books are to be kept at the place of business of the partnership or the principal place.,a firm is referred to a partnership,as opposed to pany.合伙合伙企業(yè)指的是兩個(gè)或兩個(gè)以上的個(gè)人為牟利而組成的商事聯(lián)合體。每個(gè)合伙人都被視為是其他合伙人的代理人。每個(gè)合伙人都可以參與合伙企業(yè)的業(yè)務(wù)管理。家庭合伙是指合伙人均為一個(gè)家庭成員的合伙。任何合伙人均無權(quán)因參與合伙企業(yè)業(yè)務(wù)活動(dòng)而獲得報(bào)酬。合伙人按個(gè)人納稅，且以個(gè)人名義承擔(dān)侵權(quán)和合同責(zé)任。除非屬于有限責(zé)任性質(zhì)，合伙關(guān)系無須以書面締結(jié)。在同等條件下，其他合伙人有優(yōu)先購買權(quán)。合伙企業(yè)的賬簿應(yīng)保存在企業(yè)營業(yè)處或企業(yè)本部。按慣例,firm是指合伙企業(yè)，與公司相對。十七、Contract amp。 agreement contract cannot arise out of an illegal act. contract is established when the acceptance bees effective. contract may be modifiedif the parties reach a consensus through consultation. person is not liable for debts contracted druing his minority. transaction between two partiesought not to operate to the disadvantage of a third. acceptance once given cannot be revoked unless the offeror consents. acceptance is a statement made by the offeree indicating assent to an offer. offeror may withdraw an offerat any time before it has been accepted. amendment to this contract shall bee effective only by a written agreement by Patry A and Party B. annex is the integral part of this contract. departure from the terms and conditions of the contract must be advised in writing. failure by a party to carry out all or part of his obligations under the contract shall be considered as a substantial breach. party has no right to terminate this contract without another party39。s agreement. violation of deadlines contained in the contract wil equate to breach of contract. law is initially concerned with determining what promises the law will enforce or recognize as creating legal rights. of void contracts are those entered into as a result of misrepresentation, duress or undue influence. is inpetent to sign the contract. reasonably believes that there will be a fundamentalnonperformance of the contract by the other party. signed a covenant against under letting the premises. was incapable of fulfiling the terms of the contract. a contract bees invalid,the validity of its independently existing clauses pertaining to the settlement of disputes shall not be affected. a minor ratifies a contract upon reaching the age of majority,he or she is then bound to it. any of the abovementioned clausesis inconsistent with the following additional clauses,the latter is to be taken as authentic. there are provisions as otherwise statedin respect to contracts in other laws,such provisions shall be followed. there is no acceptance,by definition there ia no contract. case of heavy losses,failure of a party to fulfill the obligations prescribed by the contract of force majeure,the contract may be terminated. established contracts shall be protected by law. insurance contracts are indemnity contracts and require the parties to exercise the utmost good faith. change in or modification of this Agreement shall be valid unless the same is made in writing. consideration,no contract. special terms will be listed bellow. A and B have reached an agreement through friendly consultation to conclude the following contract. hereto may revise or supplementthrough negotiation matters not mentioned herein. will be held up until the contract has been signed. amend your copy of the contract accordingly. resulting from either express or an implied agreementcan be enforced. did not abide by the terms of the agreement. agreement is binding on all parties. agreement of the parties is subject to review and approval of the board of directors. conditions of the contract are still to be determined. contact has been engrossed ready for signature. contract has to be signed in the presence of two witnesses. contract was declared null and void. contract was annuled by the court. express agreement of parties overes the law. following documents shall be deemed to form and be read and construed as an integral part of this contract. issue of this action is the date of the contract. parties may dissolve the contract upon consensus through consultation. parties shall,when making a contract, have corresponding capacity for civil rights and civil conduct. parties to a contract shall fully fulfill their obligations pursuant to the terms of the contract. parties to the contract have equal legal status,and neither party may impose its will in the other. use of a prescribed contract form can reduce the uncertainty. took the unilateral decision to cancel the contract. Agreement and the schedules heretoconstitute the entire agreement between the parties relating to the subject mater hareof. contract is executed in three counterparts,all of which are considered as originals and of the same effect. contract will be effective after being signed by both parties. affer will be lapsed automatically after the time limit. hereby revoke the agre