Where it is impossible to ascertain the transaction value, the dutiable price shall be assessed by the Customs in accordance with law.

成交价格不能确定时，完税价格由海关依法估定。

youdao

The average rate on dutiable goods rose from 40% to 48%, implying a price increase of only 6%.

应税品平均税率从40%上升到48%，即进口物品价格仅上涨6%。

youdao

The average rate on dutiable goods rose from 40% to 48%, implying a price increase of only 6%.

应税品平均税率从40%上升到48%，即进口物品价格仅上涨6%。

youdao