Added Tax and Duties Tribunals的用法和样例：
- Tax and duty exemption of imported spare parts and supplies.
- Tax and Duty Free importation of breeding stocks and genetic materials b.
- Note: After 1994, the product tax was abolished and the circulating tax is composed of the value added tax, consumption tax and business tax.
- A letter of guarantee of a foreign insurance company to undertake the obligations of tax and duties payment and debts repayment on behalf of its branch in China.