出口关税不计入完税价格。
Export duties shall not be included into the dutiable value.
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.
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.
进口环节增值税以海关审定的完税价格加上关税和反倾销税作为计税价格从价计征。
The value added tax for the import link shall be AD valorem taxes calculated on the basis of the taxable price assessed by the customs house and the anti-dumping duties.
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。
Article 22. Items that are deducted as specified in item 3 of paragraph 1 of article 21 of this set of regulations in determining the customs value refer to.
第二十八条按照本条例规定计入或者不计入完税价格的成本、费用、税收，应当以客观、可量化的数据为依据。
Cost, fees and taxes that are included or not included in the customs value as stipulated in this set of regulations shall be based on objective and quantifiable data.
第二十八条按照本条例规定计入或者不计入完税价格的成本、费用、税收，应当以客观、可量化的数据为依据。
Cost, fees and taxes that are included or not included in the customs value as stipulated in this set of regulations shall be based on objective and quantifiable data.
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