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| 11. | Perfume is not exempt from import duty. |
| 香水是不免税的。 |
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| 12. | tax-exempt fellowship |
| 免税研究奖金 |
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| 13. | exempt allowables |
| 允许免税限度 |
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| 14. | tax-exempt import |
| 免税进口货物 |
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| 15. | conditionally exempt |
| 有条件的免税 |
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| 16. | tax-exempt scholarship |
| 免税奖学金 |
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| 17. | tax-exempt item |
| 免税项目 |
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| 18. | minimum exempt income |
| 最低免税所得额 |
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| 19. | tax-exempt export |
| 免税出口货物 |
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| 20. | exempt from commercial and industrial taxes |
| 免除工商税 |
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