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）同等级或者同种类货物在中华人民共和国境内第一级销售环节销售时通常的利润和一般费用以及通常支付的佣金；

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

（三）进口关税及国内税收。

3. import duties and domestic taxes.

第二十三条 以租赁方式进口的货物，以海关审查确定的该货物的租金作为完税价格。

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.

纳税义务人要求一次性缴纳税款的，纳税义务人可以选择按照本条例第二十一条的规定估定完税价格，或者按照海关审查确定的租金总额作为完税价格。

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.

第二十四条 运往境外加工的货物，出境时已向海关报明并在海关规定的期限内复运进境的，应当以境外加工费和料件费以及复运进境的运输及其相关费用和保险费审查确定完税价格。

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.

第二十五条 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的期限内复运进境的，应当以境外修理费和料件费审查确定完税价格。

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.

第二十六条 出口货物的完税价格由海关以该货物的成交价格以及该货物运至中华人民共和国境内输出地点装载前的运输及其相关费用、保险费为基础审查确定。

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.

出口货物的成交价格，是指该货物出口时卖方为出口该货物应当向买方直接收取和间接收取的价款总额。

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.

出口关税不计入完税价格。

Export duties are not included in the customs value.

第二十七条 出口货物的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 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）与该货物同时或者大约同时向同一国家或者地区出口的相同货物的成交价格；

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）与该货物同时或者大约同时向同一国家或者地区出口的类似货物的成交价格；

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）按照下列各项总和计算的价格：境内生产相同或者类似货物的料件成本、加工费用，通常的利润和一般费用，境内发生的运输及其相关费用、保险费；

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）以合理方法估定的价格。

4. price valuated using reasonable methods.

第二十八条 按照本条例规定计入或者不计入完税价格的成本、费用、税收，应当以客观、可量化的数据为依据。

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 进出口货物关税的征收

Chapter IV Levy of Duties of Import and Export Goods

第二十九条 进口货物的纳税义务人应当自运输工具申报进境之日起１４日内，出口货物的纳税义务人除海关特准的外，应当在货物运抵海关监管区后、装货的２４小时以前，向货物的进出境地海关申报。

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.

进出口货物转关运输的，按照海关总署的规定执行。

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.

进口货物到达前，纳税义务人经海关核准可以先行申报。具体办法由海关总署另行规定。

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.

第三十条 纳税义务人应当依法如实向海关申报，并按照海关的规定提供有关确定完税价格、进行商品归类、确定原产地以及采取反倾销、反补贴或者保障措施等所需的资料；必要

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