Article 14 For taxpayers importing goods, tax payable shall be computed on the basis of the composite assessable price and the tax rates prescribed in Article 2 of the Regulations.

第十四条纳税人进口货物，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。

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Article 15 For taxpayers importing goods, tax payable shall be computed based on the composite assessable price and the tax rates prescribed in Article 2 of these Regulatoins. No tax will be credited.

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。

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Article 15 For taxpayers importing goods, tax payable shall be computed based on the composite assessable price and the tax rates prescribed in Article 2 of these Regulations. No tax will be credited.

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。

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