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zero-rated

adjective

🔊/ˌzɪərəʊ ˈreɪtɪd/

🔊/ˌzɪrəʊ ˈreɪtɪd/

(British English, specialist)

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(of goods, services, etc.货品、服务等) that you do not need to pay VAT (= value added tax) on免付增值税的