进口货物的成交价格，是指卖方向中华人民共和国境内销售该货物时买方为进口该货物向卖方实付、应付的，并按照本条例第十九条、第二十条规定调整后的价款总额，包括直接支付的价款和间接支付的价款。
进口货物的成交价格应当符合下列条件：
The transaction value of import goods is the price actually paid or payable for the import goods by the buyer when sold by the seller for export to the Customs territory of the People’s Republic of China, adjusted in accordance with the provisions of Articles 19 and 20 of these Regulations, including the price paid directly and indirectly.
The transaction value of import goods shall comply with the following conditions:
（一）对买方处置或者使用该货物不予限制，但法律、行政法规规定实施的限制、对货物转售地域的限制和对货物价格无实质性影响的限制除外；
（二）该货物的成交价格没有因搭售或者其他因素的影响而无法确定；
（三）卖方不得从买方直接或者间接获得因该货物进口后转售、处置或者使用而产生的任何收益，或者虽有收益但能够按照本条例第十九条、第二十条的规定进行调整；
（四）买卖双方没有特殊关系，或者虽有特殊关系但未对成交价格产生影响。
(1) there are no restrictions as to the disposition or use of the goods by the buyer other than restrictions which are imposed by laws or administrative regulations, restrictions which limit the geographical area in which the goods may be resold, or restrictions which do not substantially affect the value of the goods;
(2) the transaction value of such goods is not subject to some condition or consideration such as tie-in sale for which a value cannot be determined with respect to the goods being valued;
(3) no part of the proceeds of any subsequent resale, disposal or use of the import goods by the buyer will accrue directly or indirectly to the seller, or appropriate adjustment can be made to the proceeds, if any, in accordance with the provisions of Articles 19 and 20 of these Regulations;
(4) the buyer and seller are not related or, although the buyer and seller are related, such relationship does not affect the transaction value.
第十九条 进口货物的下列费用应当计入完税价格：
（一）由买方负担的购货佣金以外的佣金和经纪费；
（二）由买方负担的在审查确定完税价格时与该货物视为一体的容器的费用；
（三）由买方负担的包装材料费用和包装劳务费用；
（四）与该货物的生产和向中华人民共和国境内销售有关的，由买方以免费或者以低于成本的方式提供并可以按适当比例分摊的料件、工具、模具、消耗材料及类似货物的价款，以及在境外开发、设计等相关服务的费用；
（五）作为该货物向中华人民共和国境内销售的条件，买方必须支付的、与该货物有关的特许权使用费；
（六）卖方直接或者间接从买方获得的该货物进口后转售、处置或者使用的收益。
Article 19 The following costs shall be added to the customs value of import goods:
(1) commissions and brokerage incurred by the buyer, except buying commissions;
(2) the cost of containers treated as being one for customs purposes with the goods in question, which is incurred by the buyer;
(3) the cost of packing incurred by the buyer, whether for labor or materials;
(4) the value, apportioned as appropriate, of such goods as materials, components, parts, tools, dies, moulds, consumed materials and similar items, and such services as development, design and associated services undertaken elsewhere than in the Customs territory of the People’s Republic of China where supplied by the buyer free of charge or at reduced cost for use in connection with the production and sale for export of the import goods to the Customs territory of the People’s Republic of China;
(5) royalties and license fees related to the import goods that the buyer must pay, as a condition for sale of such goods to the Customs territory of the People’s Republic of China;
(6) the value of any part of the proceeds of any subsequent resale, disposal or use of the goods that accrues directly or indirectly to the seller.
第二十条 进口时在货物的价款中列明的下列税收、费用，不计入该货物的完税价格：
（一）厂房、机械、设备等货物进口后进行建设、安装、装配、维修和技术服务的费用；
（二）进口货物运抵境内输入地点起卸后的运输及其相关费用、保险费；
（三）进口关税及国内税收。
Article 20 The customs value of import goods shall not include the following taxes and charges that are specified in the price of such import goods at the time of importation:
(1) charges for construction, erection, assembly, maintenance, or technical assistance, undertaken after importation on import goods such as industrial plant, machinery or equipment;
(2) the costs of transport, charges associated with transport, and the cost of insurance incurred after unloading of import goods at the port or place of entry within the Customs territory;
(3) import duty and other internal taxes.
上一篇：国务院令第392号（中华人民共和国进出口关税条例）（中英对照）II
下一篇：国务院令第395号（中华人民共和国知识产权海关保护条例）（中英对照）II
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