original package doctrine 原装规则

〈美〉最高法院在判决中认为，一个州只有在进口货物的原装被打开后才能予以征税或征收许可费，因为此时货物已不处于州际商业流通之中，从而不再适用联邦规章。其中，原装（original package）为根据惯例，货物的原装由出卖人交与承运人运输并作为一个单位交付收货人。在美国税法判例中，有一种原装规则，即指如果从外国进口的货物仍作为进口商的财产存放于其仓库中，并保持了其进口时的最初形态或包装，则不能对其征收州或地方税。但在州税法中，对于从另一州运进的货物，已经明确拒绝了适用这种规则。

Original package doctrine is a principle of Constitutional law which says an item in its original package retained its character as an import and was thus free from state taxation as long as they are unsold and remain in the original packaging. However this doctrine was abolished by the U.S. Supreme Court in 1976, holding that states can tax imported goods if the tax is nondiscriminatory.

例句1

Original package doctrine refers to a doctrine whereby goods and commodities imported from one state of the U.S. into another or from a foreign country are usually protected from being subject to the laws of the state of importation until sale is made by the importer so long as they are contained in the original unbroken individual package, container, or receptacle accepted from the shipper by the carrier and delivered in the same form to the importer.

原装规则是指这样一种原则，即从美国一个州进口到另一个州或从外国进口的货物和商品通常受到保护，不受进口国法律的约束，直到进口商进行销售，只要它们包含在承运人从托运人处接受并以相同形式交付给进口商的原始完整的单个包装、集装箱或容器中。

例句2

The original package doctrine had a long career as applied to goods imported from abroad. In Low v. Austin (1872) the Court held that a state could not collect its uniform property tax on cases of wine which the importer held in their original package on tax day.

原装规则适用于从国外进口的货物，由来已久。在Low诉Austin（1872年）一案中，法院认为，一个州不能对进口商在纳税日以原始包装持有的葡萄酒征收统一的财产税。

例句3

Much later, in Hooven Allison Co. v. Evatt (1945), the Court applied the original package doctrine to immunize bales of hemp from state property taxation, so long as the importer held them in their original package—the bales. Along the way, not surprisingly, the Court struggled in many cases with such problems as what constitutes the original package, and when it is broken.

很久以后，在胡芬·艾利森公司诉埃瓦特案（1945年）中，法院适用原装规则，使大麻包免于国家财产税，只要进口商将它们保存在原始包装中——包。一路走来，不出所料，法院在许多案件中与构成原始包装方案的内容以及何时被打破等问题作斗争。

例句4

Upon principles so stated, what is known as the “original package” doctrine was evolved in America, which was applied not only to commodities imported from foreign countries but also to commodities which were the Subject of inter-state commerce. This doctrine laid down that importation was not over so long as the goods were in the original package and hence a State had no power to tax imports until the original package was broken or there was one sale while the goods were still in the original package.

根据上述原则，所谓的原装规则在美国发展起来，它不仅适用于从外国进口的商品，也适用于作为国家间贸易主体的商品。这一规则规定，只要货物仍在原包装中，进口就没有结束，因此一个国家无权对进口征税，直到原包装被打破，或货物仍在原包装中时有一次销售。