第三十三条 海关为审查申报价格的真实性和准确性，可以查阅、复制与进出口货物有关的合同、发票、账册、结付汇凭证、单据、业务函电、录音录像制品和其他反映买卖双方关系及交易活动的资料。

海关对纳税义务人申报的价格有怀疑并且所涉关税数额较大的，经直属海关关长或者其授权的隶属海关关长批准，凭海关总署统一格式的协助查询账户通知书及有关工作人员的工作证件，可以查询纳税义务人在银行或者其他金融机构开立的单位账户的资金往来情况，并向银行业监督管理机构通报有关情况。

Article 33 The Customs may, in order to verify the truth and accuracy of the declared value, examine or copy the contracts, invoices, accounts, certificates for foreign exchange payment and settlement, bills, records, documents, business correspondences, audio and visual products related to import and export goods and other materials reflecting the relationship and transaction between the buyer and the seller. 

Where the Customs has doubts about the value declared by the duty payer and the duties involved are of a large amount, the Customs may, upon the approval of the director of the Customs office directly under the General Administration of Customs or the director of a Customs office subordinate to and authorized by the former and on the strength of the Notice for Assistance in Account Inquiry with the format unified by the General Administration of Customs and credentials of relevant staff members, inquire about the fund transactions through the unit accounts opened at banks or other financial institutions by the duty payer, and inform the banking regulatory agency of relevant information. 

第三十四条 海关对纳税义务人申报的价格有怀疑的，应当将怀疑的理由书面告知纳税义务人，要求其在规定的期限内书面作出说明、提供有关资料。

纳税义务人在规定的期限内未作说明、未提供有关资料的，或者海关仍有理由怀疑申报价格的真实性和准确性的，海关可以不接受纳税义务人申报的价格，并按照本条例第三章的规定估定完税价格。

Article 34 Where the Customs has doubts about the value declared by the duty payer, the Customs shall inform the duty payer in writing of the grounds for such doubts and require the duty payer to provide a written explanation and the relevant information and data within a specified time limit. 

If the duty payer fails to provide explanation and relevant information and data within the specified time limit or the Customs still has reasonable doubts about the truth or accuracy of the declared value, the Customs may refuse to accept the declared value and determine the customs value in accordance with the provisions of Chapter III of these Regulations. 

第三十五条 海关审查确定进出口货物的完税价格后，纳税义务人可以以书面形式要求海关就如何确定其进出口货物的完税价格作出书面说明，海关应当向纳税义务人作出书面说明。

第三十六条 进出口货物关税，以从价计征、从量计征或者国家规定的其他方式征收。

从价计征的计算公式为：应纳税额=完税价格×关税税率

从量计征的计算公式为：应纳税额=货物数量×单位税额

Article 35 Upon determination of the customs value of import or export goods by the Customs, the duty payer may request the Customs in writing to provide a written explanation as to how the customs value of import or export goods is determined. The Customs shall provide the written explanation to the duty payer accordingly. 

Article 36 The duty on import or export goods shall be collected in the form of ad valorem duty, specific duty, or other forms prescribed by the State. 

The calculation formula for ad valorem duty is: Duty Payable=Customs Value × Duty Rate 

The calculation formula for specific duty is: Duty Payable = Quantity of Goods × Unit Duty