伸しん縮しゅく税ぜい率りつ

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Meanings

1

noun

flexible tariff

A tariff rate that can be adjusted in response to economic conditions or policy goals, rather than being fixed.

伸expand, stretch, extend

縮shrink, contract, shrivel

税tax, duty

率ratio, rate, proportion

関かん税ぜい
関税 is a general term for customs duty or tariff, while 伸縮税率 specifically refers to a flexible or variable tariff rate.
固こ定てい税ぜい率りつ
固定税率 is a fixed tariff rate, the opposite of a flexible tariff.

Compound of 伸縮 (expansion and contraction, flexibility) and 税率 (tax rate). The term is a direct calque from English 'flexible tariff'.