a difference in the rate of tax that is charged on two similar types of imported goods or materials 税率差距（对两种相似的进口货物或原材料徵税时的税率差别）◆There is a huge duty differential between crude (65%) and refined oils (92.5%). 原油（65%）和精制油（92.5%）之间存在着巨大的税率差距。
a difference in the rate of tax that one country charges on particular imported goods compared to another country 关税税率差距（两国对同一种进口货物徵税时的税率差异）◆The duty differential between the UK and France has led to smuggling of alcohol and cigarettes. 英国和法国的关税税率差距导致了酒和香烟的走私。