Article 23 The customs value of import goods on lease shall be the rental determined by the Customs.
The costs of such activities shall not, therefore, be added to the price Actually paid or payable in determining the customs value
However, in the assessment of dutiable value, the charges for the right of duplication within China may not be included in the paid-in or payable value of those goods.
Article 61. The customs shall, in line with the provisions of the Table of Import Tariff Rates of Imported Articles, the Table of Categorisation of the People's Republic of China of Imported Articles and the Table of Customs Value of the People's Republic of China of Imported Articles formulated by the Customs General Administration, categorise imported articles, identify customs value, and tariff rate applicable.
The customs shall, in line with the provisions of the Table of Import Tariff Rates of Imported Articles, the Table of Categorisation of the People's Republic of China of Imported Articles and the Table of Customs Value of the People's Republic of China of Imported Articles formulated by the Customs General Administration, categorise imported articles, identify customs value, and tariff rate applicable.
If FOB is the Customs valuation basis of the goods in the country of destination, the transportation and insurance costs from the seller's premises to the port of export must be added to the ExWorks price.
Dutiable value of the identical or similar goods determined according to Article 10 of these Measures.
Dutiable value of the identical or similar goods determined according to Article 9 of these Measures
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.
Clear pass duty paying price 3280 Yuan/tons.
In determining the customs value under the provisions of Article 1, there shall be added to the price actually paid or payable for the imported goods
Article14.The dutiable price of import goods on lease shall be the rentals of the goods examined by the Customs.
Custom expresses, the auction that succeeds this, the price, right to deciding leftover material pay taxes through making public contest price pattern the legitimate rights and interests that guarantees national revenue and business all provided the experience that can consult.
With respect to those of which the sales price can't be determined after verification, the customs shall assess the dutiable value according to Articles 7 to 11 of these Measures.
Article 45 These Measures shall not apply to the assessment and determination of the dutiable value of the baggage articles of passengers entering China, personal mail articles and other articles for personal use that are permitted to be imported, and the taxable value of the import and export goods
The duty-paid value of any inward and outward article is determined by the Customs according to laws and regulations.
Zhongjian, deputy general manager of oil and gas networks, the recent Singapore diesel prices on average about 89 U. S. dollars a barrel, after the contraband is about 5600 yuan.
In case of failure to determine the CIF price of the import goods on the part of Customs in its examination, the dutiable price shall be appraised and decided by Customs based on the following prices
And duty recovery, as well as the procedures concerning duty exemptions and reduction, were also published.
The export duty shall not be added to the customs value of export goods.