中华人民共和国海关审定进出口货物完税价格办法英文版

中华人民共和国海关审定进出口货物完税价格办法英文版 　　Chapter I General Provisions 　　Article 1 The present Regulations are formulated in accordance with the Customs Law of the People's Republic of China and the Regulations on Import and Export Duties of the People's Republic of China， with a view to assessing accurately the duty-paying value on import and export goods， preventing duty evasion by fraudulent declaration of the value of import and export goods， and protecting the duty payers' legal rights. 　　Article 2 The transaction value of import and export goods assessed by the Customs shall be the normal price at which the goods could be bought on the open market. 　　Article 3 The consignee of import goods， the consignor of export goods or his or her deputy (hereinafter referred to as the declarant)， shall be responsible for submitting to the Customs all documents reflecting the transaction activities to prove that the price of import and export goods declared to the Customs are the normal transaction value or other fair value. 　　The Customs has the right to inspect related contracts， invoices， accounts， bills， business letters， documents and other data to confirm the truthfulness of the declared value. 　　Article 4 While special economic relations between both parties of the transaction being confirmed， the Customs may reject the transaction value provided to the Customs by the declarant. 　　After the refusal of the transaction value referred in the above paragraph， the declarant shall apply to the Customs the normal transaction value. 　　Chapter II The Duty-paying Value of the Import Goods 　　Article 5 The duty-paying value of the import goods shall be assessed according to the CIF price based on the normal transaction value verified by the Customs. 　　Any sales commission which has been excluded from the transaction value and additionally paid to the seller abroad during the course of transactions shall be added to the transaction value of the goods. 　　Any normal sales commission paid by the seller abroad to the buyer in China shall be deducted from the transaction value of the goods. 　　Any fine imposed on the seller for delaying the delivery of goods in violation of the provisions set out in the contract shall not be deducted from the transaction value if the seller has subtracted such a fine from the value of the goods. 　　Article 6 When the transaction value of the goods to be imported cannot be assessed after examination by the Customs， the duty-paying value shall be the CIF price based on the normal transaction value of the identical or similar goods imported from the same country or region. 　　The aforesaid identical goods means goods which are identical in all aspects， including physical or chemical nature， quality and prestige， however， minor disparities in surfaces or packings are allowed. 　　The aforesaid similar goods means goods which are not identical in all aspects， but they shall be made in the same country or region， be of similar characteristics and similar component materials， have same use-value and also can be exchanged commercially. 　　Article 7 In case the provision of Article 6 should not be applicable to the goods in question， the duty-paying value shall be assessed in the light of the wholesale price of the identical or similar import goods on the domestic market， less the import duties levied and other taxes collected in the process of importation， the normal charges for transaction and storage after importation. The aforesaid business expenses and profits may be calculated at 20 percent of the duty-paying value. The formula to determine the duty-paying value shall be as follows： 　　Formula 1 　　Domestic wholesale price Duty-paying value =—— 　　1 Minimum import duty rate 20% 　　Where such import goods are subject to the payment of product taxes， VAT， or industrial and commercial consolidated taxes at importation (referred to as the collected taxes in the formula)， the formula to determine the duty-paying value shall be as follows： 　　Formula 2 Duty- Domestic wholesale price paying = —— value main. import 1 duty rate collected