第二十二条 按照本条例第二十一条第一款第（三）项规定估定完税价格，应当扣除的项目是指：
（一）同等级或者同种类货物在中华人民共和国境内第一级销售环节销售时通常的利润和一般费用以及通常支付的佣金；
（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 22 In determining the customs value of import goods in accordance with item (3) of Paragraph 1 of Article 21 of these Regulations, the items that shall be deducted are as follows:
(1) either profit and general expenses or commissions usually paid in the first sale of import goods of the same class or kind within the Customs territory of the People’s Republic of China;
(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 internal taxes.
第二十三条 以租赁方式进口的货物，以海关审查确定的该货物的租金作为完税价格。
纳税义务人要求一次性缴纳税款的，纳税义务人可以选择按照本条例第二十一条的规定估定完税价格，或者按照海关审查确定的租金总额作为完税价格。
第二十四条 运往境外加工的货物，出境时已向海关报明并在海关规定的期限内复运进境的，应当以境外加工费和料件费以及复运进境的运输及其相关费用和保险费审查确定完税价格。
Article 23 The customs value of import goods on lease shall be the rental determined by the Customs.
Where the duty payer requests to pay the duties in a lump sum, it may choose to have the customs value determined in accordance with the provisions of Article 21 of these Regulations or take total rental determined by the Customs as the customs value.
Article 24 The customs value of goods which are transported out of the Customs territory for processing with the declaration thereof made to the Customs at the time of departure and re-transported into the Customs territory within the time limit set by the Customs shall be determined on the basis of the charges on overseas processing, the cost of materials, components and parts, the costs of the re-transport, charges associated with re-transport, and the cost of insurance for the re-transport.
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
微信公众号搜索“译员”关注我们，每天为您推送翻译理论和技巧，外语学习及翻译招聘信息。