申報反傾銷稅
Kevin and Ellie are friends. They are chatting.
凱文和艾莉是朋友。他們正在聊天。
Kevin: Hey, Ellie. Are you shopping online? What did you buy?
凱文：嘿，艾莉。你在網購嗎？你買了什麼呢？
Ellie: Double 11 is coming up. Many e-commerce platforms are offering promotions and slashing their prices. I bought several pairs of shoes and some towels. I got a good deal on them.
艾莉：雙十一要來了。很多電商平台提供促銷和降價。我買了幾雙鞋子和一些毛巾。非常划算。
e-commerce(n.)(= electronic commerce)電子商務platform(n.)平台、月台promote(v.)促銷、推銷promotion(n.)促銷、推銷slash prices大幅降價slashie(n.)斜槓青年get a good deal on sth.買某物很划算steal(n.)低價bargain(n.)便宜貨
Kevin: Wait a minute. You got them at a very low price on Taobao, right? Did you declare the anti-dumping duty?
凱文：等等。你是在淘寶上用很低的價格買到的，對嗎？你有申報反傾銷稅嗎？
declare(v.)申報、宣布anti-dumping duty反傾銷稅duty(n.)稅、責任、義務dump(v.)傾銷
Ellie: What’s that?
艾莉：那是什麼？
Kevin: If the prices of certain imported products are much lower than the normal prices in our country, the government charges an anti-dumping duty on them.
凱文：如果特定進口商品的價格比國內的正常價格低很多的話，政府會對它們徵收反傾銷稅。
import(v.)進口export(v.)出口charge(v.)收費、要價
Ellie: Haven’t those imports been charged customs duties?
艾莉：那些進口商品不是已經被徵收關稅了嗎？
import(n.)進口商品customs duty關稅
Kevin: Yes. In addition to that, an anti-dumping duty is charged to protect goods in our country from being impacted.
凱文：是的。除了關稅以外，徵收反傾銷稅是為了保護本國的商品不要受到影響。
in addition to sth.除了某物以外還有protect(v.)保護protect sth. from保護某物免於～goods(n.)商品、貨物impact(v.)影響
Ellie: I see. What kind of goods are included?
艾莉：我懂了。有包括什麼商品在內呢？
Kevin: You can search for them online. If they find out you forgot to do that, you will be fined.
凱文：你可以在網路上搜尋。如果他們發現你忘了申報，會被罰錢喔。
fine(v.)處以罰款
Ellie: Oh, no. I’d better do that right now. Thank you for telling me this.
艾莉：噢，不。我最好現在就做。謝謝你告訴我。
had better do sth.最好做某事