扣留并依法变卖其价值相当于应纳税款的货物或者其他财产，以变卖所得抵缴税款。

Detain and sell off dutiable goods or other properties valued at that tax payable and withhold tax from the proceeds.

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纳税义务人的货物或者其他财产本身不可分割，又没有其他财产可以扣留的，被扣留货物或者其他财产的价值可以高于应纳税款。

If the taxpayer's goods or other property is, per se, inseparable and there is no other property to detain, the value of the detained goods or other property may be higher than the payable tax.

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第十五条纳税人进口货物，按照组成计税价格和本条例第二条规定的税率计算应纳税额，不得抵扣任何税额。

Article 15 the VAT payable on goods imported by taxpayers shall be calculated according to the composite taxable value and the VAT rate as specified in Article 2 of these Rules, with no deductions.

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