According to Customs Law, the dutiable value of imports and exports shall be determined by the customs based on ( ) of the goods.
A: CIF
B: Declared value
C: Transaction price
D: FOB
A: CIF
B: Declared value
C: Transaction price
D: FOB
举一反三
- 17栏（Declared Value for Customs）
- On which condition can Customs resort to another basis to value the goods, apart from the invoice price?
- In EU, the goods are cleared through the customs based on the following rules: A: duty-free if the goods value is below 22 euros. B: VATs are levied if the goods value is below 150 euros and at or above 22 euros. C: VATs and duties are levied if the goods value is at or above 150 eruos. D: VATs and duties are levied if the goods value is at or above 170 eruos.
- 托运人声明价值 SHIPPER’S DECLARED VALUE供还管用（FOR CUSTOMS）______
- Within the EU, goods are cleared through the customs based on the following rules ____________ . A: duty-free if the goods value is below 22 euros B: VATs are levied if the goods value is below 150 euros and at or above 22 euros C: VATs and duties are levied if the goods value is at or above 150 euros D: VATs and duties are levied if the goods value is at or above 170 euros