Measures for the Determination of the Dutiable Value of Imports and Exports

中华人民共和国海关审定进出口货物完税价格办法

The Measures stipulate the method of determining the dutiable value of imported goods, the transaction valuation method, elements for which the transaction value is to be adjusted and when special buyer/seller relationships are deemed to exist.

(Promulgated by the General Administration of Customs on March 28 2006 and effective as of May 1 2006.)

(海关总署于二零零六年三月二十八日发布，自二零零六年五月一日起施行。)

Order of the GAC No.148

海关总署第148号令

PART ONE: GENERAL PROVISIONS

第一章 总则

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