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.
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