Along with the standard procedures set up for import/export businesses, Western companies (and most others, as well) must deal with tariffs, unless the trade is between members of economic blocks such as NAFTA (North America), EEC(Europe), etc. The global organization dealing with international trade (i.e. import/export) is the WTO.
根据进出口业务的标准程序，西方公司（其他公司也是）必然要处理关税问题，除非是同一经济体成员之间的贸易，如NAFTA(北美自由贸易区)，EEC(欧盟)等。
处理全球国际贸易（进口、出口）的世界组织是WTO(世界贸易组织).
英：
In this conversation, Rocky Simons is the owner of a small company that manufactures recreational speedboats.He is having a telephone conversation with Jacques Riviera, owner of a seaside resort in another country.
Rocky: Good morning, Jacques. Nice talking to you again.How’s the weather in your part of the world?
Jacques: Couldn’t be better, Rocky.Sunny, 29°, light breeze...
Rocky: Stop! I can’t take any more.So, what can I do for you, Jacques?
Jacques: I need a couple of your SB2000 speedboats to rent to guests. Can you give me a price quote?
Rocky: Let’s see... Uh, the list price is $6,500 U.S. You’re a valued customer, so I’ll give you a 10% discount.
Jacques: That’s very reasonable. Do you have them in stock?
Rocky: Sure do! We set up new inventory controls last year, so we don’t have many backlogs any more.
Jacques: That’s good. The tourist season is just around the corner, so I need them pretty quick. What’s the earliest shipping date you can manage?
Rocky: They can be ready for shipment in 2-3 weeks.
Jacques: Perfect.What’s the total CIF price, Rocky?
Rocky: Hang on ... The price will be $15,230 U.S. to your usual port. Do we have a deal?
Jacques: You bet! Send me a fax with all the information, and I’ll send you my order right away. I’ll pay by irrevocable letter of credit, as usual. Same terms as always?
Rocky: Of course.
Jacques: Great! Nice doing business with you again, Rocky. Bye for now, and say hello to the family for me.
Rocky: Will do, and the same goes for me. Bye, Jacques.
中：
在这则对话中，Rocky Simons 是一家制造休闲快艇小公司的业主。他正和另外一个国家一家海滨度假地的业主Jacques Riviera在电话里交谈。
Rocky: 早上好，Jacques，很高兴又和你谈话。你们那儿的天气怎么样？
Jacques: 再好不过了，Rocky。晴朗，29度，微风……
Rocky: 别说了！我受不了了。我能为你做什么吗，
Jacques: 我需要两只你们生产的SB2000快艇租给游客。你能给我个报价吗？
Rocky: 让我想想……呃，报价单上是6,500美元。您是我们的一个重要客户，我会给你10%的折扣。
Jacques:那很合理。你们有现货吗？
Rocky: 当然有！我们去年建立了新的存货控制系统，所以我们不再有很多的积压订单。
Jacques:那很好。旅游旺季就要到了，所以我很快就需要它们。您最早的发货日期是什么时候？
Rocky: 可以在2-3周内准备好装船。
Jacques: 棒极了。到岸价格是多少，Rocky？
Rocky: 稍等……价格是15,230美元，到原先的港口。成交吗？
Jacques: 当然！给我发一份所有相关信息的传真，我会立即下订单。我会按惯例以不可撤销信用单方式付款。按照一惯的条款吗？
Rocky: 当然。
Jacques: 好极了！很高兴再次和你做生意，Rocky。那再见了，带我问你家人好。
Rocky: 我会的，也带我问侯你家人。再见，Jacques.