一般贸易货物在进口时可以按一般进出口监管制度向海关办理进口申报手续，这

一般贸易货物在进口时可以按一般进出口监管制度向海关办理进口申报手续，这时它就是一般进出口货物；
除部分特定减免税优惠货物可按特定减免税监管制度办理海关手续，其他一般贸易货物均需要缴纳关税和增值税。

結果 (英文) 1:

General trade import and export regulation at the time of importation of the goods under the General system to the completion of customs import formalities, at which point it is to import and export goods;Apart from some specific tax breaks on specific tax supervision system for customs clearance of goods, and other trade goods in general are required to pay customs duties and value added tax.

結果 (英文) 3:

General trade goods at the time of import can be handled according to the general import and export supervision system to the Customs for import declaration procedures, then it is the general import and export goods;In addition to some specific tax relief goods can be regulated by a specific tax relief system for customs formalities, other general trade goods are required to pay customs duties and value-added tax.