levy

徵收（稅等）；強索[（+on/upon）]The government levies taxes for national expenses. 政府為國家的開支而徵稅。

徵集（兵員）They began to levy recruits among the local people. 他們開始在當地人中間徵兵。

【律】扣押[（+on/upon）]They levied on his property for unpaid rent. 他們因他未付租金而扣押了他的財產。

徵稅，課稅；徵兵A direct food levy was imposed. 當局徵收了直接食品稅。

"Customs duty" is defined as the import duty leviable on goods imported from abroad.

The levy of customs duty shall be levied by Customs.

The imported goods which are not released by Customs, the exported goods which have been examined and sealed by Customs and/or the goods which are required to be controlled by Customs may, at the time at which application is made for such goods to be transported within the territory of the Republic of China, be approved by Customs to be transported via means of bonded transportation.

The firm of the means of bonded transportation referred to in the preceding paragraph shall register with Customs and pay a deposit. Regulations governing the qualifications, conditions, amount and type of deposit, application procedure, registration and any registration changes, certificate application and renewals, management and use of means of bonded transportation and any other required matters shall be prescribed by the Ministry of Finance.

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順序，位置或時間上）處在……之前He preceded me as Chairman of the Department. 他先我擔任該系主任。

（地位等）高於，優於A major precedes a captain. 少校軍階高於上尉。

在前的，在先的；前面的[B]in the preceding chapter 在前一章中

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