第二十條 進口時在貨物的價款中列明的下列稅收、費用，不計入該貨物的完稅價格：

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、機械、設備等貨物進口后進行建設、安裝、裝配、維修和技術服務的費用;

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)進口貨物運抵境內輸入地點起卸后的運輸及其相關費用、保險費;

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

(三)進口關稅及國內稅收。

3. import duties and domestic taxes.

第二十一條 進口貨物的成交價格不符合本條例第十八條第三款規定條件的，或者成交價格不能確定的，海關經了解有關情況，并與納稅義務人進行價格磋商后，依次以下列價格估定該貨物的完稅價格：

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)與該貨物同時或者大約同時向中華人民共和國境內銷售的相同貨物的成交價格;

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)與該貨物同時或者大約同時向中華人民共和國境內銷售的類似貨物的成交價格;

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)與該貨物進口的同時或者大約同時，將該進口貨物、相同或者類似進口貨物在第一級銷售環節銷售給無特殊關系買方最大銷售總量的單位價格，但應當扣除本條例第二十二條規定的項目;

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)按照下列各項總和計算的價格：生產該貨物所使用的料件成本和加工費用，向中華人民共和國境內銷售同等級或者同種類貨物通常的利潤和一般費用，該貨物運抵境內輸入地點起卸前的運輸及其相關費用、保險費;

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格。

5. price valuated using reasonable methods.

納稅義務人向海關提供有關資料后，可以提出申請，顛倒前款第(三)項和第(四)項的適用次序。

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)項規定估定完稅價格，應當扣除的項目是指：

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)同等級或者同種類貨物在中華人民共和國境內第一級銷售環節銷售時通常的利潤和一般費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)進口貨物運抵境內輸入地點起卸后的運輸及其相關費用、保險費;

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

(三)進口關稅及國內稅收。

3. import duties and domestic taxes.

第二十三條 以租賃方式進口的貨物，以海關審查確定的該貨物的租金作為完稅價格。

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.

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

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 運往境外加工的貨物，出境時已向海關報明并在海關規定的期限內復運進境的，應當以境外加工費和料件費以及復運進境的運輸及其相關費用和保險費審查確定完稅價格。

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 運往境外修理的機械器具、運輸工具或者其他貨物，出境時已向海關報明并在海關規定的期限內復運進境的，應當以境外修理費和料件費審查確定完稅價格。

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 出口貨物的完稅價格由海關以該貨物的成交價格以及該貨物運至中華人民共和國境內輸出地點裝載前的運輸及其相關費用、保險費為基礎審查確定。

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.

出口貨物的成交價格，是指該貨物出口時賣方為出口該貨物應當向買方直接收取和間接收取的價款總額。

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.

出口關稅不計入完稅價格。

Export duties are not included in the customs value.

第二十七條 出口貨物的成交價格不能確定的，海關經了解有關情況，并與納稅義務人進行價格磋商后，依次以下列價格估定該貨物的完稅價格：

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)與該貨物同時或者大約同時向同一國家或者地區出口的相同貨物的成交價格;

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)與該貨物同時或者大約同時向同一國家或者地區出口的類似貨物的成交價格;

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)按照下列各項總和計算的價格：境內生產相同或者類似貨物的料件成本、加工費用，通常的利潤和一般費用，境內發生的運輸及其相關費用、保險費;

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格。

4. price valuated using reasonable methods.

第二十八條 按照本條例規定計入或者不計入完稅價格的成本、費用、稅收，應當以客觀、可量化的數據為依據。

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 進出口貨物關稅的征收

Chapter IV Levy of Duties of Import and Export Goods

第二十九條 進口貨物的納稅義務人應當自運輸工具申報進境之日起14日內，出口貨物的納稅義務人除海關特準的外，應當在貨物運抵海關監管區后、裝貨的24小時以前，向貨物的進出境地海關申報。

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.

進出口貨物轉關運輸的，按照海關總署的規定執行。

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.

進口貨物到達前，納稅義務人經海關核準可以先行申報。具體辦法由海關總署另行規定。

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 納稅義務人應當依法如實向海關申報，并按照海關的規定提供有關確定完稅價格、進行商品歸類、確定原產地以及采取反傾銷、反補貼或者保障措施等所需的資料;必要時，海關可以要求納稅義務人補充申報。

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.