How to determine the customs value?
The customs value of export goods includes: the price of export goods; Transportation expenses incurred before the goods are transported from overseas to the export place in China and shipped; Insurance premium.
If the cif price of imported goods cannot be determined, the customs shall use the price to evaluate:
(1) Transaction price of the same or similar goods purchased in the same exporting country or region.
(2) The transaction price in the international market that is the same as or similar to the imported goods.
(3) The wholesale price of identical or similar imported goods in the domestic market, after deducting import duties and other taxes, as well as transportation expenses, storage expenses, operating expenses and profits after import.
(four) the price assessed by the customs in other ways.
What is the customs value of import and export goods?
The customs value of imported goods shall include the expenses paid abroad for patents, trademarks, copyrights, special technologies and materials related to the imported goods for the purpose of manufacturing, using, publishing or distributing the imported goods in China.
The export goods shall be subject to the duty-paid price after deducting export duties from the FOB price of overseas sales approved by the customs. If the FOB price cannot be determined, the customs shall assess the duty-paid price. If the declared price of import and export goods is obviously different from the transaction price of the same or similar goods, the customs shall determine the duty-paid price in accordance with relevant regulations.