... 应征收 be chargeable with 应征海关税 be dutiable; be liable to duty 应征税款 amount of tax payments due ...
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Export duties shall not be included into the dutiable value.
出口关税不计入完税价格。
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Where it is impossible to ascertain the transaction value, the dutiable price shall be assessed by the Customs in accordance with law.
成交价格不能确定时，完税价格由海关依法估定。
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