People's Republic of China Customs import and export goods duty-paid price approach

    (Released December 25, 2013, the General Customs Administration, order No. 213 as of February 1, 2014) Chapter I General provisions

    First in order to properly determine dutiable value of imported and exported goods, according to the People's Republic of China Customs law (hereinafter referred to as the Customs Act), the People's Republic of China on import and export duties Ordinance provisions, these measures are formulated.

    Article customs determine dutiable value of imported and exported goods, should be guided by principles of objectivity, fairness, unity.

Article customs determine dutiable value of imported and exported goods, these measures shall apply.

    Selling bonded goods determination of the customs value, to permit the import of passenger luggage, personal post of entry goods, as well as the determination of the customs value of other articles for personal use, for smuggling approved for the import and export of goods, the taxable value of the goods, these procedures do not apply.

Fourth article shall, in accordance with the relevant provisions of the Customs to keep taxpayer information relating to trade secrets provided by, except otherwise prescribed by laws and administrative regulations, shall not be provided.

    Taxpayers may submit written requests to keep commercial secrets for its customs, and specified the need for confidentiality of the content, but not to commercial secrets as a ground for refusing to provide the relevant information.

    Chapter II import duty-paid price of the goods

    Method of determining the customs value of imported goods in section

    Fifth the duty-paid price of the imported goods by the customs based on the transaction value of the goods determined, and should include the cargo People's Republic of China entered locations in handling prior to transport and their associated costs and insurance premiums.

Sixth transaction value of imported goods do not meet the requirements of section II of this chapter, or the transaction value cannot be determined, customs and learn more about the situation and price consultation with taxpayers, and to review the following methods to determine the customs value of the goods:

(A) the transaction value of identical goods method of valuation;

(B) the transaction value of similar goods method of valuation;

(C) the deductive value method of valuation;

(D) the method for calculating the price;

(E) reasonable methods.

    Taxpayer provided the Department with the relevant information, to submit an application, reverse the order in application of the preceding paragraph, third and fourth.

    Section II transaction value method of valuation

    Seventh transaction value of imported goods, refers to the seller People's Republic of China territory when selling the goods to the buyer for the import of the goods to the seller paid, accounts payable, and adjusted in accordance with section III of this chapter of the total price, including the price paid price paid directly and indirectly.

Eighth transaction value of imported goods shall comply with the following conditions:

(A) shall not restrict the disposal or use of imported goods to the buyer, but the laws, administrative regulations implemented restrictions, the sale of goods, the geographical restrictions and have no substantial effect on the prices of the goods except in limited;

(B) the prices of imported goods shall be subjected to the transaction value of the goods cannot be determined the conditions or factors that influence;

(C) seller shall directly or indirectly receive buyer sales, any gain arising from the disposal or use of imported goods or income but in accordance with provisions of paragraph one of this article 11th the fourth adjustment;

    (D) no special relationship between the buyer and seller, or if there is a special relationship, but according to the article 17th, 18th article does not have an impact on prices.

The Nineth under any of the following circumstances, shall be considered as restrictions on the disposal or use of imported goods for the buyer:

(A) the imported goods can only be used for display or given away;

(B) the imported goods can only be sold to a designated third party;

(C) the imported goods after processing into finished products can only be sold to the seller or a designated third party;

    (D) other customs review finds buyer for restrictions on the disposal or use of the imported goods.

Tenth under any of the following circumstances, prices of imported goods should be subject to the transaction value of the goods cannot be determined criteria or factors that influence:

(A) is the price of the imported goods by the buyer to the seller to purchase a number of other goods for conditions certain;

(B) the price of imported goods is conditional on the buyer to the seller to sell other goods and certain;

    (C) other customs review found the price of the goods subject to the transaction value of the goods cannot be determined criteria or factors.

    Section III price adjustments

Based on price 11th article review when determining the customs value of imported goods, not included in the goods actually paid, the cost or value of the price payable shall be included in the customs value:

(A) the following costs borne by the buyer: 1.

Commission and brokerage fee except for the purchasing Commission; 2.

With the cargo container costs as a whole; 3.

Packaging material costs and labour costs.

(B) with the production of the imported goods and the People's Republic of China territory relating to the sale, by the buyer free of charge or at less than the cost of provision, and can be appropriate in proportion to the value of the goods or services of: 1.

Imported goods include materials, components, parts and similar goods; 2.

Tools are used in the production of the imported goods, moulds and similar goods; 3.

Materials consumed in the production of the imported goods; 4.

Required for the production of the imported goods in the overseas engineering, technology development, technology and graphics and other related services.

(C) the buyer to the seller or interested party directly or indirectly paying royalties, but meet one of the following situations except: 1.

Royalty has nothing to do with the goods; 2.

Royalty payments did not constitute the goods to People's Republic of China territory sales conditions.

(D) seller, directly or indirectly, from the buyer of the imported goods after sale, disposal or use of the gains obtained. The taxpayer referred to in this article shall provide to the customs costs or value of quantitative data.

    The taxpayer cannot provide customs price after consultation with taxpayers, in accordance with the method set out in article sixth Review of the determination of customs value.

12th under this article 11th second determined in the first paragraph shall be included in the customs value of the imported goods when the value of the goods shall be calculated according to the following methods related costs:

(A) by the buyer from a third party with no special purchase, shall be included in the value for purchase price;

(B) manufactured by the buyer or from third parties with special relationship, shall be included in the value for the cost of production;

(C) the lease obtained by the buyer, shall be included in the value for the buyer assumed lease costs;

(D) used during the production of the imported goods, tools, dies and the value of similar goods shall include costs such as engineering, technology development, technology and graphics.

    Prior to being provided to the seller if the goods are already in use by the buyer, shall be included in the value on the basis of the generally accepted accounting principles for depreciation of its value.

13th royalties in line with one of the following conditions, shall be regarded as associated with the imported goods:

(A) the royalty fees are used to pay for patent rights or the right to use proprietary technology, and the imported goods are characterized by any of the following circumstances: 1.

A patent or proprietary technology; 2.

With a patented method or proprietary technology; 3.

For the implementation of a patent or proprietary technology specially designed or manufactured.

(B) royalties are used to pay for trademark rights, and the imported goods are characterized by any of the following circumstances: 1.

Accompanied by a trademark; 2.

Trademark is attached directly to the sales after importation; 3.

Imports already contains a trademark, trademark is attached can be sold after a minimally processed.

(C) royalties are used to pay for copyright, and the imported goods are characterized by any of the following circumstances: 1.

Contain software, text, music, photographs, images or other similar content of imported goods, including tapes, disks, optical disks or other similar form of carrier; 2.

Contains other copyrighted content of imported goods.

(Iv) royalties are used to pay for distribution rights, sales rights or other similar rights, and the imported goods are characterized by any of the following circumstances: 1.

Can be sold directly after import; 2.

    After light processing can be sold.

    14th the buyer does not pay royalties does not buy imported goods or that the buyer does not pay royalties the goods fail to transactions concluded on conditions to be agreed in the contract, shall be regarded as royalties payments constitute import goods to People's Republic of China territory sales conditions.

15th article in the price of imported goods separately identified the following taxes and fees are not included in the customs value of the goods:

(A) plant, machinery or equipment occurred after importation of goods, such as construction, installation, Assembly, maintenance or technical assistance, but except for warranty costs;

(B) the imported goods arrive in People's Republic of China occurred after the entered locations in handling, transport and related fees and insurance;

(C) the import duties and import taxes levied by the Customs and other domestic taxes;

(D) for copying costs paid for the imported goods in the territory;

(V) technical training and overseas visits in and outside.

While interest charges are not included in the customs value that meets the following criteria:

(A) interest expense is the buyer for the purchase of imported goods and arising from the financing;

(B) there is a written financing agreement;

(C) interest charges separately identified;

    (D) the taxpayer can prove that the interest rate is not higher than in financing such deals then and there usually should have a level of interest rates, and there is no financing arrangement of identical or similar imported goods prices and actually pay, payable on imported goods prices are very close.

    Fourth section the special relationship

16th under any of the following circumstances shall be deemed buyer and seller there is a special relationship:

(A) the buyer and seller as members of the same family;

(B) the sale of both sides for the commercial officers or directors;

(C) the other party directly or indirectly under the control of the other party;

(D) the buyer and seller are directly or indirectly controlled by a third party;

(E) the buyer and seller together to directly or indirectly control a third party;

(F) one directly or indirectly owns, controls or holds each other over 5% (5%) public offering of the voting stocks or shares;

(VII) the party is the employee, officer or Director of the other;

(H) the buyer and seller are members of the same partnership.

    Buyers and sellers in operation linked to each other, one is exclusive of the other agents, the exclusive distribution or exclusive transferee, if the provisions of the preceding paragraph, shall also be regarded as a special relationship exists.

17th special relationship exists between the buyer and seller, but the taxpayer can demonstrate that their price and at or about the same time, any of the following similar to that of a price, shall be considered as a special relationship did not have an impact on prices of imported goods:

(A) to have no special relationship to the buyer to sell the same or similar transaction value of imported goods;

(B) identified in accordance with the provisions of the present article 23rd of the same or similar to the dutiable value of imported goods;

(C) in accordance with the provisions of the present article 25th set identical with or similar to the dutiable value of imported goods.

    Customs uses when comparing prices, should take into account different commercial level and quantity of imports, as well as buyers and sellers have no special relationship resulting from the differences.

    18th the Department to review the situation with regard to the sale of goods, that meet the general business practices, you can determine the special relationship did not have an impact on prices of imported goods.

    Fifth section besides the transaction value method of valuation of other valuation methods

    19th transaction value of similar goods method of valuation, refers to the Customs and import goods at or about the same time to the People's Republic of China based on the transaction value of identical goods sold in, determine dutiable value of imported goods methods of valuation.

    20th transaction value of similar goods method of valuation, refers to the Customs and import goods at or about the same time to the People's Republic of China based on the transaction value of similar goods that are sold in, determine dutiable value of imported goods methods of valuation. 21st in the same or the transaction value of similar goods method of valuation review when determining the customs value of imported goods, should be used with the goods having the same commercial level and imports are basically the same transaction value of identical or similar goods.

When using the above prices shall be based on objective and quantitative data, with identical or similar goods to the goods transport between distance and different modes of transport costs and other expenses adjusted for differences. Referred to in the preceding paragraph in the absence of identical or similar goods price situation, can use different commercial levels or different number of identical or similar imported goods prices.

    When using the above prices shall be based on objective and quantitative data, on the commercial level, imports, transport distances and different modes of transport in terms of price, costs and other costs arising from differences to make adjustments.

22nd according to identical or similar goods transaction value method of valuation review when determining the customs value of imported goods, you should first use the same manufacturer of the transaction value of the identical or similar goods.

No transaction value of identical or similar goods from the same manufacturer price, you can use the same producer or other manufacturers in the area of identical or similar goods and prices.

    If there is more than one transaction value of identical or similar goods, should be based on the lowest price reviews determine dutiable value of imported goods. 23rd deductive value method of valuation, refers to the Customs for the import of goods, identical or similar imported goods are sold in the territory based on price, after deducting the related expenses incurred, determine customs value of imported goods methods of valuation.

The selling price shall also comply with the following conditions:

(A) is in the goods imported at or about the same time, the goods or identical or similar imported goods are sold in price;

(B) is the State of the goods when imported selling price;

(C) are sold in the territory the first sale price;

(D) is to have no special relationship between the sales price;

    (E) in accordance with the total sales volume of goods sold the most.

According to the deductive value method of valuation review 24th determine the customs value of imported goods, the following items shall be deducted:

(A) of the same grade or when the same type of goods sold in the territory the first sale, usually for profit and general expenses (including direct and indirect costs), and usually pay Commission;

(B) the input location cargo unloading after transport and related fees and insurance;

(C) the import duties and import taxes levied by the Customs and other domestic taxes.

If the goods or identical or similar goods are not sold in accordance with the State of the import, payer requirements, subject to the other conditions provided for in article 23rd case, after further processing, the use of the price review of the determination of customs value of the goods, but should also deduct processing and value added.

Level of value-added processing referred to in the preceding paragraph shall be based on and objective quantitative data related to the cost information, the industry-recognized standards, calculation methods and other trade practices in calculation.

    Projects shall be determined in accordance with this section as a deduction, you should use the principles consistent with recognized accounting principles and methods.

25th method for calculating the price refers to customs based on the sum of the following review determine the customs value of imported goods methods of valuation:

(A) the cost of the materials used in producing the goods and processing costs;

(B) sold to the same class or the same type of goods the usual profits and general expenses (including direct and indirect costs);

(C) before entering locations in the cargo-handling, transport and related fees and insurance.

In accordance with the provisions of the preceding paragraph examined when determining the customs value of imported goods, customs officers with the consent of the foreign producers agreed that advance notice after Government of the relevant country or region can be verified outside the enterprise to provide the relevant information.

    In accordance with the provisions of the first paragraph of this article to establish the value or cost, should use the producer or accepted principles consistent with the accounting principles and methods.

    26th rational method, refers to the customs transaction value under valuation methods, transaction value of identical goods valuation methods, transaction value of similar goods valuation method, the deductive value method of valuation and price calculation method when determining the customs value and customs according to the principles set out in article II of this approach and objective quantitative data based on the information reviewed to determine the customs value of imported goods methods of valuation.

27th article customs in the rational method when determining the customs value of imported goods, shall use the following prices:

(A) the sale price of goods produced within the territory;

(B) prices higher in price to choose from;

(C) the sale price of goods in the export market;

(D) prescribed by article 25th of this approach beyond the value or cost of the price of identical or similar goods;

(E) export sale price of the goods to a third country or region;

    (Vi) minimum prices or arbitrary and fictitious prices.

    Chapter III special import duty-paid price of the goods

28th shipped overseas repair of machinery and equipment, means of transport or other goods, and exit to the Customs for a specified and transported within the period specified by the customs, should be outside the repair costs and material costs as a basis to review a determination of customs value.

    Repair goods transported over the Customs exit deadline, examined by the customs in accordance with the provisions of chapter II of this approach to determine customs value.

The 29th article of goods destined for overseas processing, has been reported to customs when you exit out and transported within the time stipulated in the customs, should be based on the overseas processing fees and materials fees, as well as the transport of goods transported and the related expenses and insurance premiums on the basis of review of a determination of customs value.

    Exit goods transported over the Customs processing prescribed by the customs in accordance with the provisions of chapter II of this approach to review a determination of customs value. 30th and approved by the customs of temporarily imported goods, shall pay the duties by the customs in accordance with the provisions of chapter II of this approach to review a determination of customs value.

    Approved the purchase of goods temporarily imported by the customs, customs review of the purchase price as a customs value.

31st lease, import goods, in accordance with the following methods to determine customs value:

(A) rental paid by way of external goods with customs review of rent during the lease term as duty-paid price, interest should be included;

(B) purchase the leased goods to customs for inspection to determine the purchase price as a customs value;

    (C) taxpayers who apply for a one-time payment of tax, you can choose to apply in accordance with the method set out in article sixth of this approach to determine customs value, or follow customs determine dutiable value total amount of rent as.

　　　　　　　　　　　　　　　　　　　　　　　　    The 32nd when the tax reduction or exemption of imported goods shall be the collection of, shall upon import of the goods to customs for inspection to determine the original price less depreciation value as the customs value, the formula is as follows:

Regarding the actual import time (months)

　　　　　　　　　　　　　　　　　　　　　　　　　     　　Customs value = customs reviewed the original import price x (1--------------------------------------)

Length of supervision x12

    In the above formula "regarding the actual import time" in months, but less than 1 month later than 15th, calculated based on the 1 month; not later than 15th, not be counted.

    33rd articles barter trade, consignment, donation, gift, there is no transaction value of imported goods, customs and price after consultation with taxpayers, in accordance with the method set out in article sixth Review of the determination of customs value.

Article 34th imported media containing the dedicated software for data processing equipment, with one of the following circumstances, should be based on the value or cost of the medium itself review the determination of customs value:

(A) the value or cost of the medium itself and the breakdown of value contained in software;

(B) the media itself or the cost of software although disaggregated not contained, but the taxpayer can provide media's value or cost of supporting documents or software value contained in the offer document.

    Containing fine art, photography, sound, images, video, games, electronic publication media prescribed in the preceding paragraph shall not apply.

    The fourth chapter in the customs value of imported goods and related fees and insurance of transport calculation The 35th article import cargo transportation and related costs, shall, in accordance with the costs actually paid or payable by the buyer.

If the transport and related costs of imported goods cannot be determined, the Customs shall follow the normal cost of transport review that over the same period, imports of goods determined.

    Carriers as the imported goods using its own power of entry, customs determine dutiable value, no longer separately accounted for in the transport and related costs. The 36th article import cargo insurance shall be calculated according to the fees actually paid.

Premium if imported goods cannot be determined or is not actually happening, Customs shall, in accordance with the "cost and freight" both 3 per thousand of the total calculation of insurance premiums, the calculation formula is as follows:

    Premium = (cost + shipping) X3 ‰

    37th mail import of goods should be based on the postage as the freight and related costs and insurance premiums.

    The fifth chapter customs value of exported goods prices

    Article 38th customs value of exported goods is based on the transaction value of the goods by the customs review, and should include the goods to People's Republic of China territory output location before loading of freight and related costs and insurance premiums.

    39th prices of exported goods, refers to the export sales, export of the goods the seller shall provide the buyer directly and indirectly the total price charged.

40th the following taxes and fees are not included in the customs value of exported goods:

(A) export duties;

    (B) goods set out separately in the price of the goods shipped to the People's Republic of China output locations in loading freight and related costs and insurance premiums.

41st export transaction value of goods cannot be determined, customs and learn more about the situation and price consultation with taxpayers, in order to review to determine the customs value of the goods at the following price:

(A) at or about the same time to the same country or region of export transaction value of identical goods;

(B) at or about the same time to the same country or region of export transaction value of similar goods;

(C) according to the cost of identical or similar goods produced in the territory, for profit and general expenses (including direct and indirect costs), internal transportation and related costs incurred, computed price premium;

    (D) in accordance with a reasonable method to assess prices.

    The sixth chapter customs value determine

42nd taxpayer to the customs declaration shall, in accordance with the relevant provisions of the measures, to Customs invoices, contracts, bills of lading, packing lists and other documents.

In accordance with customs requirements, the taxpayer relating to the sale of goods shall provide proof of payment and prove that the declared value real, accurate and other commercial documents, written information and electronic data.

Sale of goods set out in section III of chapter II of this approach occurred in price adjustments, or in a transport set out in article 35 of this approach and related expenses, the taxpayer shall declare to the customs.

    Price adjustments prescribed in the previous project or transportation and related costs if you need to calculate, the taxpayer should be assessed based on objective quantitative standards and simultaneously assessed according to the customs.

The 43rd article customs to review the authenticity, accuracy of the declared value, price verification may exercise the following powers:

(A) check out, copy, and import and export of goods related to the contract, invoice, account books, statements and payment vouchers, documents, business correspondence, recordings and other buyers and sellers and trading activities of commercial documents, written information and electronic data;

(B) to import and export cargo taxpayer and its movement of funds or other business dealings with citizens, legal persons or other organizations investigation and issues related to the import and export price;

(C) to check the import and export of goods or take samples for examination or laboratory;

(D) enter the taxpayer's place of business, goods storage areas, check with the import and export of goods and production and operation activities;

(E) authorized by subordinate customs chiefs or its authorized subordination Customs Chief, the People's Republic of China Customs account notice (see annex 1) and working documents relating to Customs staff, you can query the taxpayer in banks or other financial institutions accounts opened by financial transactions, and communicate to the banking regulatory agency of the situation;

(Vi) relating to the import and export of goods to the tax department understand pay domestic taxes.

    Customs in the exercise of the duties set forth in the preceding paragraph, taxpayers and concerned citizens, legal persons or other organizations shall faithfully reflect the situation, providing written information and electronic data, and may not refuse or delay and conceal. 44th article customs on declared price of authenticity, and accuracy has questions Shi, or think buyers and sellers Zhijian of special relationship effect sold price Shi, should business sent People's Republic of China Customs price questioned notice (following referred to price questioned notice, see annex 2), will questioned of reason written told tax obligations people or its agent, tax obligations people or its agent should since received price questioned notice of day up 5 a days within, to written form provides related information or other evidence,

Its declared value is true, accurate or the special relationship between the parties is not affected prices.

Taxpayers or their agents do have legitimate reasons cannot be provided within the prescribed time, information in the preceding paragraph, provisions can apply in writing to the Customs for extension before the expiration.

    Except in exceptional circumstances, an extension of no more than 10 working days.

Article 45th after sending the notification of price questions, any of the following circumstances, customs and price after consultation with taxpayers, these measures are in accordance with the sixth section or the 41st way to determine dutiable value of imported and exported goods:

(A) the duty payer or his agent during the term of customs regulations, failing to provide further clarification;

(B) the taxpayer or his or her agent to provide relevant information and evidence, the Department assesses the information, evidence and still has reason to doubt the authenticity, accuracy of the declared value;

    (C) the taxpayer or his or her agent to provide relevant information and evidence, the Department assesses the information, evidence, there is still reason to believe that the special relationship between the seller and price.

46th article Customs after a review concluded that no transaction value of imported goods, no price questioned the price after consultation with taxpayers, in accordance with the method set out in article sixth Review of the determination of customs value.

    Customs export goods after a review concluded that no price, no price questioned the price after consultation with taxpayers, in accordance with the method set out in article 41st review a determination of customs value. 47th according to the regulation need to price negotiations, Customs shall to the taxpayer who made the People's Republic of China Customs valuation notice of consultation (see annex 3). Taxpayers should be 5 working days from the date of receipt of the notification within the price negotiations with customs.

Taxpayer in price negotiations with customs within the time stipulated by the customs, the Customs shall make the People's Republic of China Customs consult price sheet (see annex 4).

    Taxpayer is not of the time period specified in consultation with customs, as its right to abandon price negotiations, customs can be used directly approach the sixth section or the 41st way to determine dutiable value of imported and exported goods.

48th article meets any of the following circumstances, the taxpayer a written application, customs can be questioned without prices and price consultation, in accordance with article sixth or 41st provides that the methods of determine dutiable value of imported and exported goods:

(A) under the same contract batches of import and export goods, the customs valuation on shipment of them already implemented;

(B) the dutiable value of imported and exported goods below RMB 100,000 Yuan or tariffs and import value-added taxes levied by the Customs total of less than 20,000 yuan;

    (C) import and export goods are dangerous goods, live products, perishable goods, vulnerable old products, waste products, and other.

    49th article customs determine dutiable value of imported and exported goods during the taxpayer can provide guarantees to customs in accordance with the law after first goods. The 50th after customs determine dutiable value of imported and exported goods, the taxpayer can submit a written application, requirements on how the Customs determine dutiable value of imported and exported goods written instructions.

    Customs shall, according to requirements issued by the People's Republic of China Customs valuation notice (see annex 5).

    The seventh chapter by-laws

51st herein, the following terms mean:

The territory is the People's Republic of China Customs territory.

Dutiable value refers to the customs in the taxable value used in levying tariffs. The buyer, by means of the payment obligation, purchase goods, and to take risks, income of natural persons, legal persons or other organizations.

Buyer, imports are links to People's Republic of China territory to buy imported goods by the buyer. The seller, refers to the sale of goods by natural persons, legal persons or other organizations. Sellers of imported goods is a pointer to the People's Republic of China domestic sales of imported goods, the seller.
People's Republic of China territory refers to the transport of the goods actually into People's Republic of China territory, ownership and risk transfer from the seller to the buyer of the goods and of the buyer to pay the seller the price behavior.

Price actually paid, payable, refers to the buyer for the purchase of imported goods are directly or indirectly the total price paid, which is the condition of the seller to sell imported goods, fulfilment by the buyer to the seller or the seller's obligation to third parties has been paid or will be paid the full amount.

Indirectly, it refers to the buyer with the seller's request, will be paid all or part of the payment to a third party, or to offset the other financial transactions between the seller and payment.

Purchasing Commission, refers to the buyer for the purchase of imported goods to their own purchasing agent service fees paid.

Brokerage fees, refers to the buyer for the purchase of imported goods to pay the brokers on behalf of buyers and sellers of labour costs.

Identical goods, refers to the import of goods produced in the same country or region, in terms of physical characteristics, quality and reputation, all the goods that are the same, but there are small differences in surface allows.

Similar goods, refers to the import of goods produced in the same country or region, although not in all respects the same, but with similar characteristics and similar materials, the same functionality, and interchangeable in commercial cargo. Around the same time, refers to the date on which the Customs accept goods declaration at about the same time, the length should not exceed 45 days.

Under the deductive value method review when determining the customs value of imported goods, if imported goods, identical or similar goods in the customs territory of 45 days before and after the date of import goods declaration in sales, sold at the time can be extended up to 90 days before and after the date of accepting the goods declaration. Generally accepted accounting principles, and refers to the relevant countries or regions generally follow the principles in the work of accounting norms and business approach.

Including the value of goods related to the accrual principle, the matching principle, the historical cost principle, drawn between revenue and capital expenditures and so on.

Concession fees, refers to the imported goods by the buyer to obtain intellectual property rights and rights of people authorized on the patent, trade mark, know-how, copyrights and distribution rights or marketing rights paid for the licensing or transfer costs.

Technical training, refers to the seller or third parties associated with the seller on the buyer sent technicians and technical guidance relating to the imported goods, imported goods, the buyer pays for teacher training, and teaching, accommodation, food, transportation, medical insurance and other costs.

Software refers to the provisions of the regulations on protection of computer software used for data-processing equipment and document.

Proprietary technology, refers to drawings, models, technical data and specifications form has not been transparent in the process, formula, product design, quality control, testing and marketing management's knowledge, experience, and know-how, and so on.

Minimally processed, refers to the dilution, mixing, classification, simple Assembly, packaging, or other similar processing.

The same grade or same type of goods, is produced by a particular industry or industry sector of a group or range of goods of the goods, including identical goods or similar goods.

Media refers to the tape, disk, CD.

Price verification refers to the Customs determine dutiable value of imported and exported goods, shall exercise the powers provided for in article 43rd, through a review of documents, verifying the data, checks physical and related books and other methods, transaction value on import and export goods declaration of authenticity, accuracy and whether there is a special relationship between the seller and price review.

Price consultation refers to customs at the time of use other than the transaction value method of valuation, on the basis of commercial confidentiality, share with the taxpayer acquired the data used to determine the customs value of the Act.

Before unloading, refers to cargo-handling behavior before it started.

    Before loading, refers to the loading behavior before it started. 52nd taxpayer disagrees with the determination of customs value on customs, should be made in accordance with the customs of the relevant administrative decision to pay taxes according to law, and higher level customs review.

    Not satisfied with the reconsideration decision, may initiate administrative proceedings to the people's Court according to law.

    53rd in violation of these rules constitutes acts of smuggling, in violation of customs regulations or other acts in violation of the Customs Act, by the customs in accordance with the Customs Act and the People's Republic of China Customs administrative penalty be dealt with implementation of the relevant provisions of the Ordinance constitutes a crime, criminal responsibility shall be investigated according to law.

    54th interpret this approach by the General Administration of customs. 55th article of the rules take effect on February 1, 2014.

    March 28, 2006, released by the General Administration of customs, the 148th of the People's Republic of China Customs import and export goods in customs value rules repealed simultaneously.

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