The bordertaxadjustment 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。
2
Under the framework of GATT, export objects that allowed for bordertaxadjustment can only be indirect tax, while indirect tax is not allowed for border tax adjustments.