關稅壁壘

关 = 丷 + 天 : A mean crocodile (丷) is chasing Gitta Giraffe (gu) in front of the anthill (an1). It almost caught up, when an angel (天) appears and pushes its off button (mnemonic symbol for 关) to save Gitta Giraffe.

税 = 兑 + 禾 : Sheldon Shrimp opened an exchange booth in the Eiffel Tower's bathroom, and shortly thereafter a tax collector visits to collect the tax. Sheldon's business was rather mediocre though, so he can only offer a bowl of cereals as payment.

壁 = 土 + 辟 : Brunhilde (bi) was checking out the safety of the space station and found that the bathroom (Ø4) is a weak spot in the defence line if there should be any attacker. Thus, she decided to build a rampart (壁). She cannot do it alone though, so she asked the jade dragon (辟) for help. Together, they build the rampart out of earth (土). In this way, they will be able to fend off (辟) any intruder.