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以下关于关税税率运用的表述中,不正确的是()。

多选题
2021-07-17 21:02
A、进口货物应适用海关接受该货物申报进口之日实施的税率
B、进口转关运输货物应当适用该货物实际进口之日实施的税率
C、因纳税义务人违反规定需要追征税款的进出口货物,应当适用追征之日实施的税率
D、出口转关运输货物应当适用该货物实际出口之日实施的税率
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正确答案
BCD

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