第二十一条 进口货物的成交价格不符合本条例第十八条第三款规定条件的，或者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中华人民共和国境内销售的相同货物的成交价格；
（二）与该货物同时或者大约同时向中华人民共和国境内销售的类似货物的成交价格；
（三）与该货物进口的同时或者大约同时，将该进口货物、相同或者类似进口货物在第一级销售环节销售给无特殊关系买方最大销售总量的单位价格，但应当扣除本条例第二十二条规定的项目；
（四）按照下列各项总和计算的价格：生产该货物所使用的料件成本和加工费用，向中华人民共和国境内销售同等级或者同种类货物通常的利润和一般费用，该货物运抵境内输入地点起卸前的运输及其相关费用、保险费；
（五）以合理方法估定的价格。
纳税义务人向海关提供有关资料后，可以提出申请，颠倒前款第（三）项和第（四）项的适用次序。
Article 21 Where the transaction value of import goods does not comply with the conditions prescribed in Paragraph 3 of Article 18 of these Regulations, or it is impossible to determine the transaction value, the Customs shall, after acquainting itself with the relevant information and consulting over price with the duty payer, determine the customs value of the import goods in accordance with the following values in their given order:
(1) the transaction value of identical goods sold for export to the Customs territory of the People’s Republic of China 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 Customs territory of the People’s Republic of China and exported at or about the same time as the goods being valued;.
(3) the unit price at which the import goods or identical or similar import goods are sold in the greatest aggregate quantity, at or about the time of importation of the goods being valued, to an unrelated buyer in the first sale, with all items specified in Article 22 of these Regulations deducted;
(4) 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 import goods; an amount for profit and general expenses equal to that usually reflected in sales of goods of the same class or kind as the import goods being valued to the Customs territory of the People's Republic of China; the costs of transport, charges associated with transport, and the cost of insurance incurred prior to unloading of import goods at the port or place of entry within the Customs territory;
(5) the value determined on a reasonable basis.
The duty payer may, after providing relevant information or data to the Customs, make a request to reverse the order of the application of items (3) and (4) of the preceding paragraph.
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
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