海关估价是国际贸易中的重要环节。
Customs evaluation is a very important part of international trade.
针对所发现的问题，对完善我国海关估价制度提出了合理化建议。
The author puts forwards some constructive opinions on the perfecting of customs valuation legislation.
第二条出口商品的海关估价应是成交价格，即该出口商品售予境外的应售价格。
Article 2 the prices of export commodities to be appraised by the customs shall be the transaction prices, that is, the prices at which the export commodities are sold abroad.
他进一步表示，将依据海关收集的信息和WTO《海关估价协定》确定进口产品的价值。
He further stated that the establishment of value of imports would be based on the information collected by the Customs authorities and provisions of the WTO Customs Valuation Agreement.
《海关估价协定》包括海关估价标准、海关和进口商的权利与义务等内容，具有强制性法律效力等特点。
The Agreement includes standard of customs evaluation, rights and duties of customs and import traders, etc... it is characterized by legal enforceability.
其次，应用博弈论对海关估价模式进行分析，并通过与国外海关估价管理模式的对比分析，找出中国海关估价管理存在的问题。
Secondly, using the game theory to analyze the customs valuation models and through foreign customs valuation management comparative analysis to identify China's customs valuation management problems.
第二章：研究海关估价国际规则，特别是现行的海关估价国际规则——《WTO海关估价协定》对完善我国现行海关估价制度具有借鉴意义。
Chapter II: It's good for customs valuation procedure in China to study the international customs valuation rules, especially the Agreement of customs valuation of WTO.
第二章主要研究了世界海关组织在WTO《海关估价协议》中扮演的角色，内容涵盖了世界海关组织为实施《海关估价协议》所作的相关努力。
Chapter 2 mainly studies the role that the WCO has played in the WTO Agreement on Customs Valuation and covers WCO's major efforts in implementing the Agreement.
进口国海关凭借这些证件按正确税率对货物估价征税。
It is these documents that enable the importing customs to assess consignments at the correct rate of duty.
无利用价值的边角余料，由海关核定免税或酌情估价征税。
Remnants and wastes of no commercial value left behind in the processing may be wholly or partially exempted from duties and taxes according to the Customs decision.
无利用价值的边角余料，由海关核定免税或酌情估价征税。
Remnants and wastes of no commercial value left behind in the processing may be wholly or partially exempted from duties and taxes according to the Customs decision.
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