第一章  总则

第一条为了正确审定进出口货物的完税价格，防止伪报、瞒报进出口货物价格藉以偷税、逃税的行为，保护公平竞争和维护纳税人的合法权益，根据《中华人民共和国海关法》和《中华人民共和国进出口关税条例》的有关规定，制定本办法。
　　第二条海关以进出口货物的实际成交价格为基础审定完税价格，实际成交价格是一般贸易项下进口或出口货物的买方为购买该项货物向卖方实际支付或应当支付的价格。
　　第三条海关估价运用的价格，为货物申报进口之日海关所认定的该项货物的价格。特殊贸易形式项下进出口货物的完税价格由海关根据贸易形式按合理的方法审定。
　　第四条进出口货物的收发货人或者代理人应向海关如实申报进出口货物的真实价格，提供证明申报价格真实、完整、正确的文件资料。必要时，还应向海关提供反映买卖双方系和成交活动的一切有关情况。海关为审查申报价格的正确性有权检查买卖双方的有关合同、发票、帐册、单据、业务函电、文件和其他资料。
　　第五条买卖双方之间如有特殊经济关系或对货物的使用、转让互相订有特殊条件或有特殊安排，应如实向海关申报，海关经调查认定买卖双方的特殊经济关系、特殊条件或特殊安排影响成交价格时，有权不接受申报价格。

第二章  进口货物的完税价格

　　第六条进口货物以海关根据本《办法》第一章各条规定审定的以成交价格为基础的到岸价格作为完税价格。进口货物的成交价格中未包括下列费用的，应计入完税价格：
　　１．进口人为在国内生产、制造、出版、发行或使用该项货物而向国外支付的软件费；
　　２．该项货物成交过程中，进口人向卖方支付的佣金；
　　３．货物运抵中华人民共和国关境内输入地点起卸前的包装费、运费和其他劳务费用；
　　４．保险费。
　　下列费用，如单独计价，且已包括在进口货物的成交价格中，经海关审查属实的，可以从完税价格中扣除：
　　１．进口人向其境外采购代理人支付的买方佣金；
　　２．卖方付给买方的正常回扣；
　　３．工业设施、机械设备类货物进口后基建、安装、装配、调试或技术指导的费用。
　　第七条进口货物的成交价格经海关审查未能确定的，应当依次根据下列价格予以确定：
　　１．从该项货物的同一出口国或者地区购进的相同货物的成交价格。
　　上述相同货物是指在所有方面都相同的货物，包括物理或化学性质、质量和信誉，但是表面上的微小差别或包装的差别允许存在。
　　２．从该项货物的同一出口国或者地区购进的类似进口货物的成交价格。
　　上述类似货物，是指具有类似原理和结构、类似特性、类似组成材料、并有同样的使用价值，而且在功能上与商业上可以互换的货物。
　　３．该项进口货物的相同或类似货物在国际市场上公开的成交价格。
　　４．进口货物的相同或类似货物在国内市场的批发价格，减去进口关税和进口环节其
　　他税费以及进口后的正常运输、储存、营业费用及利润后的价格。
　　上述进口后的各项费用及利润综合计算定为完税价格的２０％。计算完税价格的公式
　　为：
　　　　　　　　　国内批发价格
　　完税价格＝——————————
　　　　　　　　１＋进口优惠税率＋２０％
　　如果该项进口货物在进口环节应予征收产品税、增值税或工商统一税（公式内统称为代征税）时，则计算完税价格的公式为：
　　　　　　　　　　　国内批发价格
　　完税价格＝————————————————
　　　　　　　　　　　１＋关税率
　　１＋进口优惠税率＋代征税率＋２０％１－代征税率第八条按照第七条规定仍不能确定货物的成交价格时，进口货物的完税价格，由海关按照合理的方法估定。
　　第九条凡有下述情形之一者，海关有权不接受进口人申报的成交价格，并按本办法第七条或第八条的规定确定有关进口货物的完税价格：
　　（一）申报价格明显低于境内其他单位进口的大量成交的相同或类似货物的价格，而又不能提供合法证据和正当理由的；
　　（二）申报价格明显低于海关掌握的相同或类似货物的国际市场公开成交货物的价格，而又不能提供合法证据和正当理由的；
　　（三）申报价格经海关按本《办法》第五条规定认定不予接受的。

第三章  特殊进口货物的完税价格

　　第十条运往境外加工的货物，出境时向海关报明，并在海关规定期限内复运进境的，应当以加工后的货物进境时的到岸价格与原出境货物或者与原出境货物相同的或类似的货物在进境时的到岸价格之间的差额确定完税价格。
　　如上述原出境货物在进境时的到岸价格无法得到时，可用原出境货物申报出境时的离岸价格替代。
　　如上述两种方法的到岸价格都无法得到时，可用该出境货物在境外加工时支付的工缴费加上运抵中国关境输入地点起卸前的包装费、运费、保险费和其他劳务费等一切费用作为完税价格。
　　第十一条对于运往境外修理的机械器具、运输工具或者其他货物，出境时已向海关报明并在海关规定期限内复运进境的，应当以审查确定的修理费和料件费作为完税价格。
　　第十二条租赁和租借方式进境的货物，以海关审查确定的货物的租金，作为完税价格。
　　如租赁进口货物是一次性支付租金，则可以海关审定的该项进口货物的成交价格确定完税价格。
　　第十三条准予暂时进口的施工机械、工程车辆、供安装使用的仪器和工具、电视或电影摄制机械，以及盛装货物的容器，如超过半年仍留在境内使用的，应自第七个月起，按月征收进口关税，其完税价格按原货进口时的到岸价格确定，货物每月的税额计算公式如下：
　　关税税额＝货物原到岸价格×关税税率×１／４８
　　第十四条对于国内单位留购的进口货样、展览品和广告陈列品，以留购价格作为完税价格。
　　但是，买方留购货样、展览品和广告陈列品后，除按留购价格付款外，又直接或间接给卖方一定利益的，海关可以另行确定上述货物的完税价格。
　　第十五条按照特定减免税办法减税或免税进口的货物需予补税时，其完税价格应仍按该项货物原进口时的成交价格确定。

第四章  出口货物的完税价格

　　第十六条出口货物以海关根据本办法第一章各项规定审定的成交价格为基础的售予境外的离岸价格，扣除出口税后作为完税价格。其计算公式为：
　　离岸价格
　　完税价格＝————————
　　１＋出口税率
　　第十七条出口货物成交价格中含有支付给国外的佣金，如与货物的离岸价格分列，应予扣除；未单独列明的，则不予扣除。出口货物在离岸价格以外，买方还另行支付货物包装费，应将其计入完税价格。

第五章  进出口货物完税价格中的运费保险费的计算

　　第十八条进口货物的到岸价格中所包括的运费、保险费，在计算时，海运进口货物计算至该项货物运抵我境内的卸货口岸，如该货物的卸货口岸是内河（江）口岸，则应计算至内河（江）口岸；陆运进口货物，计算至该货物运抵关境的第一口岸为止，如成交价格中所包括的运、保、杂费计算至内地到达口岸的，关境的第一口岸至内地一段的运、保、杂费，不予扣除；空运进口货物，计算至进入境内的第一口岸，如成交价格为进入关境的第一个口岸外的其他口岸，则计算至目的地口岸。
　　第十九条进口货物以境外口岸离岸价格（包括ｆｏｂ境外口岸和ｃｉｆ境外口岸）成交的，应加上该项货物从境外发货或交货口岸运到我境内口岸以前所实际支付的各段的运费和保险费。如实际支付数无法确定时，可按有关主管机构规定的运费率（额）、保险费率计算。
　　上述保险费的计算公式为：ｃｉｆ×保险费率成交价格为运抵我境内口岸的货价加运费价格的（ｃ＆ｆ），其计算保险费的方法也按上款规定办理，即：
　　ｃ＋ｆ进口货物完税价格＝１－保险费率
　　第二十条陆、空、邮运进口货物的保险费无法确定时，都可按“货价加运费”两者总额的千分之三计得保险费。
　　第二十一条出口货物的离岸价格，应以该项货物运离关境前的最后一个口岸的离岸价格为实际离岸价格。如该项货物从内地起运，则从内地口岸至最后出境口岸所支付的国内段运输费用应予扣除。
　　第二十二条出口货物成交价格如为境外口岸的到岸价格或货价加运费价格时，应先扣除运费、保险费后，再按规定公式计算完税价格。

第六章  罚则

　　第二十三条进出口货物的申报人，通过提供虚假的、伪造的合同、发票及其他资料，伪报、瞒报价格以偷逃关税，经海关查证核实，按照《中华人民共和国海关法》有关规定，追究法律责任。

第七章  附则

　　第二十四条本《办法》由海关总署负责解释。
　　第二十五条本《办法》自一九九二年九月一日起实施。
 
     provisions of the customs of the people's republic  of  china  forassessment of duty on import and export goods
chapter i general provisionsarticle 1
     the present regulations are formulated in accordance with the customslaw of the people's republic of china and the regulations  on  import  andexport duties of the people's republic of china, with a view to  assessingaccurately the duty-paying value on import and  export  goods,  preventingduty evasion by fraudulent declaration of the value of import  and  exportgoods, and protecting the duty payers' legal rights.
article 2
     the transaction value of import and  export  goods  assessed  by  thecustoms shall be the normal price at which the goods could  be  bought  onthe open market.article 3
     the consignee of import goods, the consignor of export goods  or  hisor her deputy  (hereinafter  referred  to  as  the  declarant),  shall  beresponsible for submitting to the customs  all  documents  reflecting  thetransaction activities to prove that the price of import and export  goodsdeclared to the customs are the normal transaction  value  or  other  fairvalue.
     the customs has the right to  inspect  related  contracts,  invoices,accounts, bills, business letters, documents and other data to confirm thetruthfulness of the declared value.article 4
while  special  economic  relations  between  both  parties  of  thetransaction being confirmed, the customs may reject the transaction  valueproided to the customs by the declarant.
after the refusal of the transaction  value  referred  in  the  aboveparagraph, the declarant shall apply to the customs the normal transactionvalue. chapter ii the duty-paying value of the import goodsarticle 5
     the duty-paying value of the import goods shall be assessed accordingto the cif price based on the normal transaction  value  verified  by  thecustoms.
     any sales commission which has been  excluded  from  the  transactionvalue and additionally paid to the seller  abroad  during  the  course  oftransactions shall be added to the transaction value of the goods.
any normal sales commission paid by the seller abroad to the buyer inchina shall be deducted from the transaction value of the goods.
any fine imposed on the seller for delaying the delivery of goods  iviolation of the provisions set out in the contract shall not be  deductedfrom the transaction value if the seller has subtracted such a  fine  fromthe value of the goods.
article 6
     when the transaction value of the goods  to  be  imported  cannot  beassessed after examination by the customs, the duty-paying value shall  bethe cif price based on the normal transaction value of  the  identical  orsimilar goods imported from the same country or region.
     the aforesaid identical goods means goods which are identical in  allaspects, 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  inall aspects, but they shall be made in the same country or region,  be  ofsimilar  characteristics  and  similar  component  materials,  have   sameuse-value and also can be exchanged commercially.article 7
in case the provision of article 6should not  be  applicable  to  thegoods in question, the duty-paying value shall be assessed in the light ofthe wholesale price of the  identical  or  similar  import  goods  on  thedomestic market, less the import duties levied and other  taxes  collectedin the process of importation, the  normal  charges  for  transaction  andstorage after importation. the aforesaid business expenses and profits maybe calculated at 20 percent of  the  duty-paying  value.  the  formula  todetermine 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  todetermine the duty-paying value shall be as follows:  formula 2
 duty-                  domestic wholesale price
 paying  =  -------------------------------------------------------------
 value     main.import   1 + duty rate     cellected
 duty-paying value = domestic wholesale price / { 1 + min.import / duty rate + (1 + duty rate) / (1 - collected taxes rate) * collected taxes rate + 20% }article 8  in cases where the duty-paying value for goods cannot  be  determinedby provisions of article 7, or where the customs consider the price as toolow, the duty- paying  value  shall  be  assessed  by  the  customs  in  areasonable way.
when deemed necessary, the customs shall take the  minimum  value  asthe duty-paying value of some import goods. chapter iii duty-paying value of special import goodsartile 9     where goods declared  to  the  customs  for  outward  processing  andre-imported  within  the  time  limit  specified  by  the   customs,   theduty-paying value of such goods shall be the difference  between  the  cifprice of the processed goods at  importation  and  that  of  the  originalgoods, or the identical goods or similar goods at importation.
     where the cif price of the original goods for outward  processing  atthe time of entry cannot be obtained, the fob price of the goods  at  timeof declaration for exit may be used to determine the duty-paying value.
where neither of the aforesaid procession value can be obtained,  theduty-paying value shall be the sum on the charges for procession, packing,transport, insurance incurred before the unloading of the processed  goodsat the entry port in china.article 10
     where mechanical appliances, means of transport or  any  other  goodsdeclared to the customs for repair abroad are reimported within  the  timelimit specified by the customs, the normal repair charges and the cost  ofmaterials and components used for the  repair  shall  be  the  duty-payingvalue after customs verification.article 11
     the duty-paying value for goods imported on lease or on hire shall bethe normal rent verified and ascertained by the customs.
where the rent for the import goods on lease is paid by one lump, theduty-paying value shall be the cif price of such imported  goods  verifiedand determined by the customs.article 12
     the duty-paying  value  of  import  plates  and  negatives  used  forprinting advertisement in newspapers and magazines as well  as  on  importfilms and tapes, etc. used for advertising on tv programs shall  be  theircif price.article 13
     where construction  machines,  engineering  vehicles,  apparatus  andinstruments used for installation, tele-cameras or cinecameras, containersfor holding goods for temporary admission are still remained in china  foruse after 6 months, the customs duties shall be imposed  on  them  monthlyfrom the seventh month and the duty-paying value shall be assessed on  thebasis of the cif price  at  their  temporary  admission,  the  formula  todetermine the amount of duties to pay each  month  shall  be  as  follows:formula 3
                        price of the goods at  the amount of duty =  temporary admission    x  duty rate  x  1  /  48rticle 14     where samples, exhibits  or  articles  for  advertising  and  displaytemporarily admitted are purchased by a domestic unit,  their  duty-payingvalue shall be the purchasing value.
     however, where the buyer gives profits  to  the  seller  directly  orindirectly other than the purchasing money, the customs may determine  theduty-paying value of such samples, exhibits or articles  for  advertising.article 15
     for import machines and  equipment,  apparatus  and  instruments  andmeans of transport granted duty-and tax- reduction or exemption  accordingto  the  regulations  concerning  special   duty-and   tax-reduction   andexemption, the duty-reduction value thereof shall be assessed on the basisof their existing residual  value  where  they  are  subject  to  duty-andtax-recovery due to transfer or resale.  chapter iv duty-paying value of export goodsarticle 16
the duty-paying value of export goods shall be the result  of  exportduties subtracted from the fob price at which such goods are  sold  abroaupon customs verified.  the  formula  for  its  calculation  shall  be  asfollows:  formula4
                   fob price
duty-paying value =----------------------
               1 + export duty rate
article 17
     any commission other than the transaction value  paid  to  a  foreignpart shall be deducted from the duty-paying value.  the  commission  whichhas not been separately stated shall not be deducted the therefrom.
     packing charges paid by the buyer, other than the  transaction  valueof export goods, shall be added to the duty-paying value. chapter v calculation of the freight and insurance premiums in t
he duty-paying value of import and export goodsarticle 18
     any freight and insurance premiums  included  in  the  cif  price  ofimport goods shall be calculated as follows:
for goods  imported  by  sea,  the  freight  and  insurance  premiumscontained in the cif price of import goods shall be counted up to the portof unloading in china, or up to the port on an inland river in china wherethe port of unloading is thereon; for goods imported by land, the  freightand insurance premiums contained in the cif price of import goods shall becounted up to the first  port  of  entry.  where  the  freight,  insuranceremiums and other csts contained in the transaction value are counted upto the chinese inland port of destination, those costs from the first portof entry to the inland port of destination  shall  not  be  deducted;  forgoods imported by air, the freight and insurance premiums contained in thecif price of import goods shall be counted up to the first port of  entry.where the import goods are transported to the port other  than  the  firstport of entry, the transaction value shall be counted up to  the  port  ofdestination.article 19
    where import goods are transacted at fob a port outside  the  customsterritory of china (including fob  or  cif  a  port  outside  the  customsterritory of china), to the fob price shall be  added  the  actually  paidfreight and insurance premiums incurred  from  the  port  of  shipping  ordelivering outside the customs territory of china up to a port inside  the
customs territory of china.
where the amount actually paid cannot be determined, the freight  andinsurance premiums thereof shall be calculated on the basis of the freightrate (amount) and premium rate regulated  by  competent  authorities.  theformula for calculating such insurance premiums shall be:  formula 5
cif price x premium rat  where the  transaction  value  is  c&f  a  port  inside  the  customsterritory of china,  the  insurance  premiums  shall  also  be  calculatedaccording to the preceding paragraph, i.e.: formula 6
article 20
     where the insurance premiums of goods imported by land, air  or  postcannot be determined, it may be determined by c&f x 0.3 percent.article 21
     the actual fob price of export goods shall be fob the last port  fromwhich such goods leave the customs territory of  china.  where  the  goodsshipped from an inland port, the freight incurred  from  the  inland  portshipping to the port of exit shall be deducted from the fob price.article 22
     where the transaction value of export goods is  cif  or  c&f  a  portoutside the customs territory of china, the freight and insurance premiumsor the freight thereof shall be deducted from the cif price of c&f  price,and the  duty-paying  value  shall  then  be  assessed  according  to  thespecified formulas. chapter vi sanctionsarticle 23
     any duty evasion by rendering false  contracts,  invoices  and  otherdocuments by declarant of import or export  goods  and  making  fraudulentdeclaration of the value of the goods, shall be investigated  and  affixedin accordance with articles 47 and 48 of the customs law of  the  people'srepublic of china.
     false declarations caused by reasons other than which provided in theproceeding paragraph shall be punished in accordance with  article  51  ofthe customs law of the people's republic of china.  chapter vii supplementary articlearticle 24
     the present regulations shall be explained  by  the  customs  eneraladministration.article 25
     these regulations shall go into effect on sept. 1, 1992.