1. no limits on the disposal or use of the goods by the buyer, except restrictions specified by the law and administrative regulations, restrictions on the areas where the goods mentioned could be resold, and restrictions having no material influence on the price of goods;

（二）该货物的成交价格没有因搭售或者其他因素的影响而无法确定；

2. transaction value of the goods not identifiable due to bundle sales or other factors;

（三）卖方不得从买方直接或者间接获得因该货物进口后转售、处置或者使用而产生的任何收益，或者虽有收益但能够按照本条例第十九条、第二十条的规定进行调整；

3. seller is not allowed to obtain any benefits generated from the resale after importation, disposal or use of the goods directly or indirectly, or in cases where there are benefits, the benefits have been undergoing adjustment in line with the provisions of articles 19 and 20 of this set of regulations;

（四）买卖双方没有特殊关系，或者虽有特殊关系但未对成交价格产生影响。

4. there is no special relationship between the seller and buyer, or the existing special relationship between the two parties exercises no influence on the transaction price;

第十九条 进口货物的下列费用应当计入完税价格：

Article 19. The following fees shall be included in the customs value of imported goods:

（一）由买方负担的购货佣金以外的佣金和经纪费；

1. commission and brokerage fee except purchase commission to be borne by the buyer;

（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；

2. 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;

（三）由买方负担的包装材料费用和包装劳务费用；

3. expenses of packaging materials and packaging labour fees borne by the seller;

（四）与该货物的生产和向中华人民共和国境内销售有关的，由买方以免费或者以低于成本的方式提供并可以按适当比例分摊的料件、工具、模具、消耗材料及类似货物的价款，以及在境外开发、设计等相关服务的费用；

4. money for parts, tools, moulds, consuming materials and similar goods provided by the seller free of charge or below the cost and capable of being amortized with appropriate percentages, which are related to the production of the goods and to the sales of the goods within the People's Republic of China, as well as expenditure incurred for the related services of overseas development and design;

（五）作为该货物向中华人民共和国境内销售的条件，买方必须支付的、与该货物有关的特许权使用费；

5. royalties related to the goods and to be borne by the seller, which serves as a condition for the sale of the goods within the People's Republic of China;

（六）卖方直接或者间接从买方获得的该货物进口后转售、处置或者使用的收益。

6. benefits obtained by the seller from the buyer directly or indirectly from the resale, disposal., or use of goods after importation.

第二十条 进口时在货物的价款中列明的下列税收、费用，不计入该货物的完税价格：

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）厂房、机械、设备等货物进口后进行建设、安装、装配、维修和技术服务的费用；

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）进口货物运抵境内输入地点起卸后的运输及其相关费用、保险费；

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

（三）进口关税及国内税收。

3. import duties and domestic taxes.

第二十一条 进口货物的成交价格不符合本条例第十八条第三款规定条件的，或者成交价格不能确定的，海关经了解有关情况，并与纳税义务人进行价格磋商后，依次以下列价格估定该货物的完税价格：

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）与该货物同时或者大约同时向中华人民共和国境内销售的相同货物的成交价格；

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）与该货物同时或者大约同时向中华人民共和国境内销售的类似货物的成交价格；

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）与该货物进口的同时或者大约同时，将该进口货物、相同或者类似进口货物在第一级销售环节销售给无特殊关系买方最大销售总量的单位价格，但应当扣除本条例第二十二条规定的项目；

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）按照下列各项总和计算的价格：生产该货物所使用的料件成本和加工费用，向中华人民共和国境内销售同等级或者同种类货物通常的利润和一般费用，该货物运抵境内输入地点起卸前的运输及其相关费用、保险费；

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）以合理方法估定的价格。

5. price valuated using reasonable methods.

纳税义务人向海关提供有关资料后，可以提出申请，颠倒前款第（三）项和第（四）项的适用次序。

Taxpayers, after providing related materials to the customs, may apply to reverse the order of application of items 3 and 4 of this article.

第二十二条

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