(1) Export duties shall not be included into the dutiable value.

(2) The dutiable value shall be rounded off to RMB fen.

(3) Dutiable value of the identical or similar goods determined according to Article 10 of these Measures.

(4) In case an inspection is needed to determine the classification, dutiable value, and place of origin of the goods[/dutiable value.html], the duty payment form shall be issued or modified after the inspection is completed.

(5) Article 20 With respect to the goods imported in the forms of barter, consignment, donation, present, etc. , the dutiable value shall be assessed according to Articles 7 to 11 of these Measures.

(6) 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.

(7) Article 2 The customs houses shall observe the principles of objectiveness , fairness and unification when assessing and determining the dutiable value of import and export goods.

(8) If there are many transaction values of the identical or similar goods, the dutiable value shall be assessed on the basis of the lowest transaction value.

(9) Where the customs considers it necessary, the duty payer shall provide such documentation as to determine the classification, dutiable value, place of origin, etc. of the goods.

(10) With respect to those of which the sales price can't be determined after verification, the customs shall assess the dutiable value according to Articles 7 to 11 of these Measures.

(11) Article 2 The Customs shall observe the assessment principles of objectiveness , fairness and unification, and assess the dutiable value of import and export goods in accordance with these Measures.

(12) Article 28 The costs, expenses, duties and taxes that are included into or excluded from the dutiable value according to the present Regulations shall be based on objective and quantifiable data.

(13) Article 16 With respect to the goods that enter China temporarily upon the approval of the customs, the dutiable value shall be assess according to Articles 7 to 10 of these Measures.

(14) Article 3 The customs houses shall be governed by these Measures when assessing and determining the dutiable value of import and export goods.