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。

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。

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。

出口关税不计入完税价格。

Article 25 The customs value for mechanic appliances, means of transport or any other goods which are transported out of the Customs territory for repairs with the declaration thereof made to the Customs at the time of departure and re-transported into the Customs territory within the time limit set by the Customs shall be determined on the basis of the charges on the repairs and the cost of materials, components and parts used for the repairs. 

Article 26 The customs value of export goods shall be determined by the Customs on the basis of the transaction value thereof and the costs of transport, charges associated with transport, and the cost of insurance incurred prior to loading of such goods at the port or place of departure within the Customs territory of the People’s Republic of China. 

The transaction value of export goods is the total amount of the price that shall be charged by the seller, directly or indirectly, from the buyer for the goods sold for export. 

The export duty shall not be added to the customs value of export goods. 

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：

（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；

（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；

（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；

（四）以合理方法估定的价格。

Article 27 Where it is impossible to determine the transaction value of export goods, the Customs shall, after acquainting itself with the relevant information and consulting over price with the duty payer, determine the customs value of export goods in accordance with the following values in their given order: 

(1) the transaction value of identical goods sold for export to the same country or region of importation and exported at or about the same time as the goods being valued; 

(2) the transaction value of similar goods sold for export to the same country or region of importation and exported at or about the same time as the goods being valued; 

(3) the computed value which consists of the total sum of the following items: the cost or value of materials, components and parts and fabrication or other processing employed in producing the identical or similar goods within the Customs territory; normal profit and general expenses; the costs of transport, charges associated with transport, and the cost of insurance incurred within the Customs territory; 

(4) the value determined on a reasonable basis.