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第二十條 進(jìn)口時(shí)在貨物的價(jià)款中列明的下列稅收、費(fèi)用，不計(jì)入該貨物的完稅價(jià)格：

Article 20. The following taxes and fees clearly specified in the price of goods for importation are not included in the customs value of the goods:

(一)廠房、機(jī)械、設(shè)備等貨物進(jìn)口后進(jìn)行建設(shè)、安裝、裝配、維修和技術(shù)服務(wù)的費(fèi)用;

1. fees with regard to the construction, installation, assembling, servicing and technical services provided to goods, such as workshops, machinery, equipment etc., after importation;

(二)進(jìn)口貨物運(yùn)抵境內(nèi)輸入地點(diǎn)起卸后的運(yùn)輸及其相關(guān)費(fèi)用、保險(xiǎn)費(fèi);

2. transportation fees and related fees and insurance of imported goods that have arrived at the destination within China and have been unloaded;

(三)進(jìn)口關(guān)稅及國內(nèi)稅收。

3. import duties and domestic taxes.

第二十一條 進(jìn)口貨物的成交價(jià)格不符合本條例第十八條第三款規(guī)定條件的，或者成交價(jià)格不能確定的，海關(guān)經(jīng)了解有關(guān)情況，并與納稅義務(wù)人進(jìn)行價(jià)格磋商后，依次以下列價(jià)格估定該貨物的完稅價(jià)格：

Article 21. In cases where the transaction value of the imported goods does not conform to the terms and conditions specified in paragraph 3 of article 18 of this set of regulations, or the transaction value is not able to be identified, the customs shall, after acquiring the relevant information and consulting with the taxpayer on the value, evaluate the customs value of the goods in line with the follow sequencing:

(一)與該貨物同時(shí)或者大約同時(shí)向中華人民共和國境內(nèi)銷售的相同貨物的成交價(jià)格;

1. transaction value of the same goods that are sold into the People's Republic of China at the same time or at approximately the same time;

(二)與該貨物同時(shí)或者大約同時(shí)向中華人民共和國境內(nèi)銷售的類似貨物的成交價(jià)格;

2. transaction value of similar goods that are sold into the People's Republic of China at the same time or at approximately the same time.

(三)與該貨物進(jìn)口的同時(shí)或者大約同時(shí)，將該進(jìn)口貨物、相同或者類似進(jìn)口貨物在第一級(jí)銷售環(huán)節(jié)銷售給無特殊關(guān)系買方最大銷售總量的單位價(jià)格，但應(yīng)當(dāng)扣除本條例第二十二條規(guī)定的項(xiàng)目;

3. unit price of the said imported goods, same goods or similar goods that are sold to buyers without a special relationship with the seller in the maximum quantity at the first level of sales links, which occurred at the same time or approximately at the same time as the importation of the goods; however, items stipulated in article 22 of this set of regulations shall be deducted;

(四)按照下列各項(xiàng)總和計(jì)算的價(jià)格：生產(chǎn)該貨物所使用的料件成本和加工費(fèi)用，向中華人民共和國境內(nèi)銷售同等級(jí)或者同種類貨物通常的利潤和一般費(fèi)用，該貨物運(yùn)抵境內(nèi)輸入地點(diǎn)起卸前的運(yùn)輸及其相關(guān)費(fèi)用、保險(xiǎn)費(fèi);

4. calculating the price according to the summation of the following items: cost of materials used to produce the goods and processing fee, profits and normal expenses of selling the same grade or same type of goods into the People's Republic of China, transportation, related fees and insurance fees of the goods after arriving at the destination within China but before unloading;

(五)以合理方法估定的價(jià)格。

5. price valuated using reasonable methods.

納稅義務(wù)人向海關(guān)提供有關(guān)資料后，可以提出申請(qǐng)，顛倒前款第(三)項(xiàng)和第(四)項(xiàng)的適用次序。

Taxpayers, after providing related materials to the customs, may apply to reverse the order of application of items 3 and 4 of this article.

第二十二條 按照本條例第二十一條第一款第(三)項(xiàng)規(guī)定估定完稅價(jià)格，應(yīng)當(dāng)扣除的項(xiàng)目是指：

Article 22. Items that are deducted as specified in item 3 of paragraph 1 of article 21 of this set of regulations in determining the customs value refer to:

(一)同等級(jí)或者同種類貨物在中華人民共和國境內(nèi)第一級(jí)銷售環(huán)節(jié)銷售時(shí)通常的利潤和一般費(fèi)用以及通常支付的傭金;

1. normal profits and fees of the same grade or same type of goods sold within the People's Republic of China at the first level of sales links, and commission paid under normal conditions;

(二)進(jìn)口貨物運(yùn)抵境內(nèi)輸入地點(diǎn)起卸后的運(yùn)輸及其相關(guān)費(fèi)用、保險(xiǎn)費(fèi);

2. transportation and related fees and insurance incurred after the unloading of imported goods that have arrived at their destination within China;

(三)進(jìn)口關(guān)稅及國內(nèi)稅收。

3. import duties and domestic taxes.

第二十三條 以租賃方式進(jìn)口的貨物，以海關(guān)審查確定的該貨物的租金作為完稅價(jià)格。

Article 23. In terms of goods imported by means of leasing, the customs value will be the rental of the goods examined and identified by the customs.

納稅義務(wù)人要求一次性繳納稅款的，納稅義務(wù)人可以選擇按照本條例第二十一條的規(guī)定估定完稅價(jià)格，或者按照海關(guān)審查確定的租金總額作為完稅價(jià)格。

In cases where the taxpayer requests to pay the duties in one go; he may choose to evaluate the customs value in line with the provisions of article 21 of this set of regulations, or take the total rental identified by the customs as the customs value.

第二十四條 運(yùn)往境外加工的貨物，出境時(shí)已向海關(guān)報(bào)明并在海關(guān)規(guī)定的期限內(nèi)復(fù)運(yùn)進(jìn)境的，應(yīng)當(dāng)以境外加工費(fèi)和料件費(fèi)以及復(fù)運(yùn)進(jìn)境的運(yùn)輸及其相關(guān)費(fèi)用和保險(xiǎn)費(fèi)審查確定完稅價(jià)格。

Article 24. For goods that are transported overseas for processing and have been declared to the customs, specifying that the goods would be transported into the country within the period set by the customs, the customs value of the goods will be identified on the basis of the overseas processing fees, cost of materials, transportation cost and related fees and insurance fees incurred during the course of transporting the said goods back into the country.

第二十五條 運(yùn)往境外修理的機(jī)械器具、運(yùn)輸工具或者其他貨物，出境時(shí)已向海關(guān)報(bào)明并在海關(guān)規(guī)定的期限內(nèi)復(fù)運(yùn)進(jìn)境的，應(yīng)當(dāng)以境外修理費(fèi)和料件費(fèi)審查確定完稅價(jià)格。

Article 25. For machinery and devices, transportation vehicles, or other goods that are transported out from the country to undergo reparation and have been declared to the customs that they would be transported back into the country within the period of time specified by the customs, the customs value will be identified on the basis of the overseas reparation fees and cost of materials.

第二十六條 出口貨物的完稅價(jià)格由海關(guān)以該貨物的成交價(jià)格以及該貨物運(yùn)至中華人民共和國境內(nèi)輸出地點(diǎn)裝載前的運(yùn)輸及其相關(guān)費(fèi)用、保險(xiǎn)費(fèi)為基礎(chǔ)審查確定。

Article 26. Customs value of export goods will be identified by the customs on the basis of the transaction value of the goods and the transportation, related fees and insurance fees of the goods arriving at the departure point within the People's Republic of China but before loading.

出口貨物的成交價(jià)格，是指該貨物出口時(shí)賣方為出口該貨物應(yīng)當(dāng)向買方直接收取和間接收取的價(jià)款總額。

Transaction value of export goods refers to the total amount of money charged by the seller to the buyer directly or indirectly for the exportation of the goods at the time of exportation.

出口關(guān)稅不計(jì)入完稅價(jià)格。

Export duties are not included in the customs value.

第二十七條 出口貨物的成交價(jià)格不能確定的，海關(guān)經(jīng)了解有關(guān)情況，并與納稅義務(wù)人進(jìn)行價(jià)格磋商后，依次以下列價(jià)格估定該貨物的完稅價(jià)格：

Article 27. In cases where the transaction value of export goods cannot be identified, the customs, after acquiring the relevant information and consulting with the taxpayer on the value, shall evaluate the customs value of the goods in line with the following sequence:

(一)與該貨物同時(shí)或者大約同時(shí)向同一國家或者地區(qū)出口的相同貨物的成交價(jià)格;

1. transaction value of the same goods that are exported to the same country or region at the same time or at approximately the same time;

(二)與該貨物同時(shí)或者大約同時(shí)向同一國家或者地區(qū)出口的類似貨物的成交價(jià)格;

2. transaction value of similar goods that are exported to the same country or region at the same time or at approximately the same time;

(三)按照下列各項(xiàng)總和計(jì)算的價(jià)格：境內(nèi)生產(chǎn)相同或者類似貨物的料件成本、加工費(fèi)用，通常的利潤和一般費(fèi)用，境內(nèi)發(fā)生的運(yùn)輸及其相關(guān)費(fèi)用、保險(xiǎn)費(fèi);

3. calculating the price according to the summation of the following items: cost of materials used to produce the goods and processing fee for the same or similar goods produced within China, normal profits and expenses, transportation, related fees and insurance fees of the goods occurred within China;

(四)以合理方法估定的價(jià)格。

4. price valuated using reasonable methods.

第二十八條 按照本條例規(guī)定計(jì)入或者不計(jì)入完稅價(jià)格的成本、費(fèi)用、稅收，應(yīng)當(dāng)以客觀、可量化的數(shù)據(jù)為依據(jù)。

Article 28. Cost, fees and taxes that are included or not included in the customs value as stipulated in this set of regulations shall be based on objective and quantifiable data.

第四章 進(jìn)出口貨物關(guān)稅的征收

Chapter IV Levy of Duties of Import and Export Goods

第二十九條 進(jìn)口貨物的納稅義務(wù)人應(yīng)當(dāng)自運(yùn)輸工具申報(bào)進(jìn)境之日起14日內(nèi)，出口貨物的納稅義務(wù)人除海關(guān)特準(zhǔn)的外，應(yīng)當(dāng)在貨物運(yùn)抵海關(guān)監(jiān)管區(qū)后、裝貨的24小時(shí)以前，向貨物的進(jìn)出境地海關(guān)申報(bào)。

Article 29. Taxpayers of import goods shall, within 14 days of the declaration of entry of transportation vehicles, declare to the custom. Taxpayers that export goods shall declare to the customs after the arrival of the goods at the area under the customs supervision and 24 hours before the loading, except taxpayers of export goods who have been approved by the customs.

進(jìn)出口貨物轉(zhuǎn)關(guān)運(yùn)輸?shù)模凑蘸ｊP(guān)總署的規(guī)定執(zhí)行。

In cases where the export goods are to be transported from one customs area to another, the provisions of the Customs General Administration shall be followed.

進(jìn)口貨物到達(dá)前，納稅義務(wù)人經(jīng)海關(guān)核準(zhǔn)可以先行申報(bào)。具體辦法由海關(guān)總署另行規(guī)定。

Before the arrival of the imported goods, taxpayers, upon ratification by the customs, may declare beforehand. The detailed measures will be worked out by the Customs General Administration.

第三十條 納稅義務(wù)人應(yīng)當(dāng)依法如實(shí)向海關(guān)申報(bào)，并按照海關(guān)的規(guī)定提供有關(guān)確定完稅價(jià)格、進(jìn)行商品歸類、確定原產(chǎn)地以及采取反傾銷、反補(bǔ)貼或者保障措施等所需的資料;必要時(shí)，海關(guān)可以要求納稅義務(wù)人補(bǔ)充申報(bào)。

Article 30. Taxpayers shall declare to the customs according to the facts in line with laws and provide materials needed in the identification of customs value, commodities categorisation, place of origin, and initiation of anti-dumping, countervailing and safeguard measures as requested in the provisions of the customs. In cases of necessity, the customs may request the taxpayers to make up for the declaration.