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1.
Under Article 6 the customs value is determined on the basis of the computed value.
根据第6条,完税价格根据计算价格确定。
2.
"the duty-paying value of an export item shall be its normal FOB price, which shall Be approved By the Customs, minus the export duty"
出口货物以海关审定的正常离岸价格扣除出口税为完税价格
3.
Where the CIF or FOB price can not be ascertained, the price for duty assessment shall be estimated and fixed by the Customs.
到岸价格和离岸价格不能确定时,完税价格由海关估定。
4.
He noted that the customs value of exported goods was the F.O.B. price of the goods.
他指出,出口货物的完税价格为货物的离岸价。
5.
1. Customs values determined under the provisions of Article 7 should, to the greatest extent possible, be based on previously determined customs values.
1. 根据第7条的规定确定的完税价格应在最大限度内依据以往确定的完税价格
6.
4. Article 7 sets out how to determine the customs value in cases where it cannot be determined under the provisions of any of the preceding Articles.
4. 第7条列出了在不能根据前述各条的规定确定完税价格时,如何确定完税价格
7.
Articles 2 through 7 provide methods of determining the customs value whenever it cannot be determined under the provisions of Article 1.
第2条至第7条规定了在根据第1条的规定不能确定完税价格时确定完税价格的方法。
8.
1. The customs value of imported goods under the provisions of this Article shall be based on a computed value.
1. 根据本条的规定,进口货物的完税价格应依据计算价格确定。
9.
The costs of such activities shall not, therefore, be added to the price actually paid or payable in determining the customs value.
因此,在确定完税价格时,此类活动的费用不得计入实忖或应付价格。
10.
1. The primary basis for customs value under this Agreement is "transaction value" as defined in Article 1.
1. 本协定项下完税价格的首要依据是第1条所定义的“成交价格”。
11.
If unable through examination to determine the CIF price of an import, the Customs shall assess its duty-paying value based successively on the following prices:
进口货物的到岸价格经海关审查未能确定的,海关应当依次以下列价格为基础估定完税价格
12.
Article 62. Tariff rate and customs value applied on the day when the customs issues the payment of duties is applicable to imported articles.
第六十二条进境物品,适用海关填发税款缴款书之日实施的税率和完税价格
13.
If the transaction value of imported goods could not be determined, the customs value was determined based on other means provided for in the Customs Valuation Agreement.
如无法确定进口货物的成交价格,则完税价格将根据《海关估价协定》规定的其他方法确定。
14.
(ii) the customs value of identical or similar goods as determined under the provisions of Article 5;
(ⅱ)根据第5条的规定确定的相同或类似货物的完税价格;
15.
(iii) the customs value of identical or similar goods as determined under the provisions of Article 6;
(ⅲ)根据第6条的规定确定的相同或类似货物的完税价格;
16.
4. No additions shall be made to the price actually paid or payable in determining the customs value except as provided in this Article.
4. 除本条所规定的内容外,在确定完税价格时,不得将其他内容计入实付或应付价格。
17.
Recognizing the need for a fair, uniform and neutral system for the valuation of goods for customs purposes that precludes the use of arbitrary or fictitious customs values;
认识到需要一个公平、统一和中性的海关对货物估价的制度,以防止使用任意或虚构的完税价格
18.
customs values of identical imported goods already determined under the provisions of Articles 5 and 6 could be used.
可以使用已根据第5条和第6条的规定确定的相同进口货物的完税价格