dutiable value

基本解釋

Where such elements for levying duties as the classification, dutiable value, place of origin, etc. of the goods have yet to be determined;
海關尚未確定商品歸類、完稅價格、原產地等征稅要件的；
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Article 3 The customs houses shall be governed by these Measures when assessing and determining the dutiable value of import and export goods.
第三條海關審查確定進出口貨物的完稅價格，應當適用本辦法。
Article 29 For means of transport as import goods that are driven into China, the customs may, in determination of the dutiable value, include no other freight.
第二十九條作為進口貨物的自駕進口的運輸工具，海關在審定完稅價格時，可以不另行計入運費。
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