到岸价格和离岸价格不能确定时，完税价格由海关估定。
Where the CIF or FOB price can not be ascertained, the price for duty assessment shall be estimated and fixed by the Customs.
一般情况下海关在通关环节以其申报价格为基础确定完税价格。
Normally the declared price is approved as the base of the customs duty-paying value of the goods through clearance.
成交价格不能确定时，完税价格由海关依法估定。
Where it is impossible to ascertain the transaction value, the dutiable price shall be assessed by the Customs in accordance with law.
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