dutiable value

基本解释

Where such elements for levying duties as the classification, dutiable value, place of origin, etc. of the goods have yet to be determined;
海关尚未确定商品归类、完税价格、原产地等征税要件的；
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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.
第三条海关审查确定进出口货物的完税价格，应当适用本办法。
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.
第二十九条作为进口货物的自驾进口的运输工具，海关在审定完税价格时，可以不另行计入运费。
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