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进口货物的成交价格,是指卖方向境内销售该货物时买方为进口该货物向卖方实付、应付的,并且按照规定调整后的价款总额,包括直接支付的价款和间接支付的价款。
The transaction price of imported goods refers to the total amount of money paid and payable by the buyer to the seller for the importation of the goods when the seller sells the goods in the territory of China and includes the directly paid price and the indirectly paid price.