What is the customs value?

Duty-paid price refers to the price at which the customs levies duties on import and export goods. 1985 promulgated the "Regulations on Import and Export Tariffs of People's Republic of China (PRC)", which stipulates that the duty-paid price of imported goods is the CIF price of imported goods arriving at the import place in China; The duty-paid price of export goods is the FOB price determined by the customs for overseas sales after deducting export tax. When calculating the customs value, the import and export company shall take the price listed in the bank bill or list and invoice as the basis; Other institutions and units are based on the fact that the prices listed on the relevant tickets are consistent with bank bills and invoices.

The duty-paid price of export goods refers to the price based on all expenses before the exporter transports the goods to the export port for shipment, that is, FOB price. However, only the price declared by the importer and exporter is accepted by the customs can it become the duty-paid price of import and export goods.

Duty paid price principle

The customs value of imported goods shall be determined by the customs according to the following principles:

1. Articles whose duty-paid prices have been included in the duty-paid price list shall be determined according to the duty-paid price list;

2, "duty-paid price list" does not specify the duty-paid price of goods, according to the same goods in the same source of the main market retail price to determine its duty-paid price;

3. If the actual purchase price is more than 2 times of the duty-paid price listed in the duty-paid price list, or the duty-paid price listed in the duty-paid price list is less than 1/2, the owner of the imported goods shall provide the customs with the purchase invoice or real transaction receipt issued by the seller according to law, and bear relevant responsibilities. The customs may determine the dutiable value of taxable goods according to the above-mentioned relevant documents provided by the owner of the goods;

4. The duty-paid price of goods with special needs of border ethnic minorities shall be implemented according to the duty-paid price list separately approved by the General Administration of Customs.

classify

If the machinery, instruments, means of transport or other goods shipped abroad for repair have been declared to the customs when leaving the country, and are re-transported into the country within the time limit stipulated by the customs, the repair fee and material fee approved by the customs shall be regarded as the customs value.

Where the goods shipped overseas for processing have been declared to the customs upon exit and re-transported into the country within the time limit stipulated by the customs, the difference between the CIF price of the processed goods when they enter the country and the CIF price of the original goods when they leave the country or the CIF price of the same or similar goods when they enter the country shall be regarded as the dutiable price.

For goods imported by lease (including lease), the duty-paid price is the rent of goods approved by the customs.

The duty-paid price of imported goods shall include the expenses of patents, trademarks, copyrights, proprietary technologies, computer software and materials related to the imported goods paid abroad for the purpose of manufacturing, using, publishing or distributing the imported goods in China.

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