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。

第四章 进出口货物关税的征收

Article 28 The additions or deductions of costs, charges or taxes to or from the customs value in accordance with the provisions of these Regulations shall be made on the basis of objective and quantifiable data. 

Chapter IV Duty Collection on 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。进出口货物转关运输的，按照海关总署的规定执行。

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。

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；必要时，海关可以要求纳税义务人补充申报。

Article 29 Declaration of import goods shall be made to the Customs at the port or place of entry by the duty payer within 14 days from the date of declaration of entry of the means of transport; declaration of export goods shall, unless otherwise specially approved by the Customs, be made to the Customs at the port or place of departure by the duty payer after the arrival of the goods at the Customs Surveillance Zone and 24 hours prior to loading thereof. Import or export goods in transit shall be dealt with in accordance with the provisions of the General Administration of Customs. 

An advance declaration may be made by the duty payer with the approval of the Customs before the arrival of import goods. The specific measures therefor shall be separately formulated by the General Administration of Customs. 

Article 30 The duty payer shall make a truthful declaration to the Customs in accordance with the law and provide, as required by the Customs, the relevant information or data needed for determination of customs value, classification of goods, determination of origin, or adoption of anti-dumping, countervailing, or safeguard measures. When necessary, the Customs may require the duty payer to make a supplementary declaration. 

第三十一条 纳税义务人应当按照《税则》规定的目录条文和归类总规则、类注、章注、子目注释以及其他归类注释，对其申报的进出口货物进行商品归类，并归入相应的税则号列；海关应当依法审核确定该货物的商品归类。

第三十二条 海关可以要求纳税义务人提供确定商品归类所需的有关资料；必要时，海关可以组织化验、检验，并将海关认定的化验、检验结果作为商品归类的依据。

Article 31 The duty payer shall classify the declared import or export goods into the corresponding tariff headings in accordance with the terms of the headings, the general rules for the classification, and the notes to sections, chapters or sub-headings as well as other explanatory notes to classification, which are prescribed in the Tariff. The Customs shall verify and determine the goods classification according to law. 

Article 32 The Customs may require the duty payer to provide the information or data needed for goods classification and, when necessary, organize laboratory analysis or inspection. The results of the analysis or inspection shall, after being confirmed by the Customs, be taken as the grounds for goods classification.