Export duties shall not be included into the dutiable value.
出口关税不计入完税价格。
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。
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。
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