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20 0 3年 11月 2 3日由国务院第 392号令公布的《中华人民共和国进出口关税条例》 ,将于 2 0 0 4年 1月 1日起实施。该条例包括 6章 ,共 6 7条。这部条例对中国海关估价制度作了进一步调整和完善 ,规定了海关在何种情况下承认进口货物的成交价格、哪些费用应当计入成交价格、不
The Import and Export Tariff Regulations of the People’s Republic of China promulgated by Order No. 392 of the State Council on November 23, 2003 will come into force on January 1, 2004. The Ordinance consists of 6 chapters, a total of 67. This regulation further adjusted and perfected China’s customs valuation system, and stipulated under what circumstances the Customs recognized the transaction price of the imported goods and what fees should be included in the transaction price, not