完税价格

第三章进出口货物完税价格的确定

Chapter III Determination of Customs Value of Import and Export Goods

组成计税价格＝关税完税价格+关税+消费税

Composite assessable price = Customs dutiable value + Customs Duty + Consumption Tax

进出境物品的完税价格，由海关确定。

The duty-paying value of an inward or outward article shall be fixed by the customs .

他指出，出口货物的完税价格为货物的离岸价。

He noted that the customs value of exported goods was the f.o.b.price of the goods .

根据第6条，完税价格根据计算价格确定。

Under Article 6 the customs value is determined on the basis of the computed value .

可以使用已根据第5条和第6条的规定确定的相同进口货物的完税价格。

Customs values of identical imported goods already determined under the provisions of Articles 5 and 6 could be used .

本协定项下完税价格的首要依据是第1条所定义的成交价格。

The primary basis for customs value under this Agreement is " transaction value " as defined in Article 1 .

（ⅲ）根据第6条的规定确定的相同或类似货物的完税价格；

( iii ) the customs value of identical or similar goods as determined under the provisions of Article 6 ;

第1条至第7条规定了如何根据本协定的规定确定进口货物的完税价格。

Articles 1 through 7 define how the customs value of imported goods is to be determined under the provisions of this Agreement .

第2条至第7条规定了在根据第1条的规定不能确定完税价格时确定完税价格的方法。

Articles 2 through 7 provide methods of determining the customs value whenever it cannot be determined under the provisions of Article 1 .

进境物品，适用海关填发税款缴款书之日实施的税率和完税价格。

Tariff rate and customs value applied on the day when the customs issues the payment of duties is applicable to imported articles .

除本条所规定的内容外，在确定完税价格时，不得将其他内容计入实付或应付价格。

No additions shall be made to the price actually paid or payable in determining the customs value except as provided in this Article .

通常，完税价格根据本协定的规定并依据在进口国中可容易获得的信息予以确定。

As a general rule , customs value is determined under this Agreement on the basis of information readily available in the country of importation .

到岸价格和离岸价格不能确定时，完税价格由海关估定。

Where the CIF or FOB price can not be ascertained , the price for duty assessment shall be estimated and fixed by the customs .

根据第7条的规定确定的完税价格应在最大限度内依据以往确定的完税价格。

Customs values determined under the provisions of Article 7 should , to the greatest extent possible , be based on previously determined customs values .

预先确定的合同价格因此，在确定完税价格时，此类活动的费用不得计入实忖或应付价格。

The costs of such activities shall not , therefore , be added to the price actually paid or payable in determining the customs value .

但是，如无此种客观标准，则根据第2条的规定确定完税价格是不适当的。

In the absence of such an objective measure , however , the determination of a customs value under the provisions of Article 2 is not appropriate .

第7条列出了在不能根据前述各条的规定确定完税价格时，如何确定完税价格。

Article 7 sets out how to determine the customs value in cases where it cannot be determined under the provisions of any of the preceding Articles .

如完税价格无法根据第1条至第6条的规定确定，则应根据第7条的规定确定。

Where the customs value cannot be determined under the provisions of Articles 1 through 6 it is to be determined under the provisions of Article 7 .

第二十三条以租赁方式进口的货物，以海关审查确定的该货物的租金作为完税价格。

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 .

因此，买方向卖方支付的、与进口货物无关的股息或其他支付不属完税价格的一部分。

Thus the flow of dividends or other payments from the buyer to the seller that do not relate to the imported goods are not part of the customs value .

认识到需要一个公平、统一和中性的海关对货物估价的制度，以防止使用任意或虚构的完税价格；

Recognizing the need for a fair , uniform and neutral system for the valuation of goods for customs purposes that precludes the use of arbitrary or fictitious customs values ;

对此，中国代表表示，中国已停止使用并将不再重新使用最低限价或参考价格作为确定完税价格的手段。

In response , the representative of China stated that China had ceased to use and would not reintroduce minimum or reference prices as a means to determine customs value .

（二）由买方负担的在审查确定完税价格时与该货物视为一体的容器的费用；

Fees for containers borne by the seller that are considered to be an integral part of the goods sold in the course of examining and identifying customs value of the goods ;

根据本条的规定，进口货物的完税价格应依据计算价格确定。本宾馆促销优惠价根据客房供应情况而定。

The customs value of imported goods under the provisions of this Article shall be based on a computed value . The promotional rates of this hotel are suBject to our room availaBility .

第二十八条按照本条例规定计入或者不计入完税价格的成本、费用、税收，应当以客观、可量化的数据为依据。

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 .

应书面请求，进口商有权获得进口国海关关于其货物的完税价格如何确定的书面说明。

Upon written request , the importer shall have the right to an explanation in writing from the customs administration of the country of importation as to how the customs value of the importer 's goods was determined .

除第4条规定外，只有在完税价格无法根据一特定条款确定时，方可按顺序使用下一条款的规定。

Except as provided in Article 4 , it is only when the customs value cannot be determined under the provisions of a particular Article that the provisions of the next Article in the sequence can be used .

纳税义务人要求一次性缴纳税款的，纳税义务人可以选择按照本条例第二十一条的规定估定完税价格，或者按照海关审查确定的租金总额作为完税价格。

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 .

货物已入海关仓库，完税后你即可将货物提出来。他指出，出口货物的完税价格为货物的离岸价。

The goods are in bond ; on paying duty you can get the goods out of bond . He noted that the customs value of exported goods was the F.O.B. price of the goods .