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“入世”后,企业申报的成交价格海关必须接受?根据《关于实施1994年关税与贸易总协定第7条的协定》海关估价规则部分第17条的规定,WTO估价规则同样允许海关对进出口货物申报价格进行审查！进出口企业仍要依法履行对成交价格真实、完整的申报义务。
According to article 17 of the Customs Valuation Rules section of the Agreement Concerning the Implementation of Article 7 of the General Agreement on Tariffs and Trade 1994, the WTO rules on valuation also allow the customs to import and export Declaration of the goods to review the price! Import and export enterprises still have to fulfill the obligation to declare the transaction real and complete according to law.