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中华人民共和国海关法 (中英对照)II
2018-06-11 10:05:06    译聚网    中华人民共和国海关总署    


第五十四条 进口货物的收货人、出口货物的发货人、进出境物品的所有人,是关税的纳税义务人。


第五十五条 进出口货物的完税价格,由海关以该货物的成交价格为基础审查确定。成交价格不能确定时,完税价格由海关依法估定。


Article 54 The importer of import goods, the exporter of export goods and the owner of inward and outward articles shall be the persons obliged to pay Customs duties. 


Article 55 The Customs valuation of import and export goods shall be determined by the Customs on the basis of the transaction value of the goods. If the transaction value cannot be ascertained, the Customs valuation shall be determined by the Customs according to law. 


进口货物的完税价格包括货物的货价、货物运抵中华人民共和国境内输入地点起卸前的运输及其相关费用、保险费;出口货物的完税价格包括货物的货价、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,但是其中包含的出口关税税额,应当予以扣除。


进出境物品的完税价格,由海关依法确定。

The Customs valuation of import goods shall include the value of the goods, cost of transport, charges associated with transport of the goods and cost of insurance occurred before the goods are unloaded at the entering point of the territory of the People’s Republic of China; the Customs valuation of export goods shall include the value of the goods, cost of transport, charges associated with transport of the goods and cost of insurance occurred before the goods are loaded at the leaving point of the territory of the People’s Republic of China, from which the amount of export duties shall be deducted. 


The Customs valuation of inward and outward articles shall be determined by the Customs according to law. 




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