In cases of suspicions, the declared custom value is not accepted by the customs authorities, and the value determined by the customs authorities in the order prescribed by the legislation is taken for the processing of customs documentation.

In cases where the taxpayer fails to give explanations and related materials within the specified period of time, or the customs still has reason to question the authenticity and accuracy of the declared value, the customs may refuse to accept the declared value and evaluate the customs value in line with the provisions of Chapter III of this set of regulations.

Export duties are not included in the customs value.

Goods and vehicles are declared in the customs house by the following sequence

In cases where the customs examines and identifies the customs value of the import and export goods, the taxpayer may, in writing, request the customs to provide written explanation concerning how it identifies the customs value of the import and export goods, the customs shall make such written explanations to the taxpayers.

Chapter III Determination of Customs Value of Import and Export Goods

For machinery and devices, transportation vehicles, or other goods that are transported out from the country to undergo reparation and have been declared to the customs that they would be transported back into the country within the period of time specified by the customs, the customs value will be identified on the basis of the overseas reparation fees and cost of materials.

In cases where the transaction value of export goods cannot be identified, the customs, after acquiring the relevant information and consulting with the taxpayer on the value, shall evaluate the customs value of the goods in line with the following sequence

Tariff rate and customs value applied on the day when the customs issues the payment of duties is applicable to imported articles.

The following fees shall be included in the customs value of imported goods

Calculating formula for ad valorem is duty payable customs value x tariff rate

In cases where the taxpayer requests to pay the duties in one go he may choose to evaluate the customs value in line with the provisions of article 21 of this set of regulations, or take the total rental identified by the customs as the customs value.

Calculating formula of import duties is import duties customs value x import tariff rate

In terms of goods imported by means of leasing, the customs value will be the rental of the goods examined and identified by the customs.

The customs shall, in line with the provisions of the Table of Import Tariff Rates of Imported Articles, the Table of Categorisation of the People's Republic of China of Imported Articles and the Table of Customs Value of the People's Republic of China of Imported Articles formulated by the Customs General Administration, categorise imported articles, identify customs value, and tariff rate applicable.

In cases where the customs is skeptical of the value declared by the taxpayers, it shall notify the taxpayer in writing of its reasons for being skeptical, and request the taxpayer to make written explanation and provide related materials within the specified period of time.

For goods that are transported overseas for processing and have been declared to the customs, specifying that the goods would be transported into the country within the period set by the customs, the customs value of the goods will be identified on the basis of the overseas processing fees, cost of materials, transportation cost and related fees and insurance fees incurred during the course of transporting the said goods back into the country.

Customs bodies check the accuracy of the order of filling out the SAD, the completeness and validity of submitted documents, the accuracy of applying the customs value method, etc.

Customs value of export goods will be identified by the customs on the basis of the transaction value of the goods and the transportation, related fees and insurance fees of the goods arriving at the departure point within the People's Republic of China but before loading.

In cases where the transaction value of the imported goods does not conform to the terms and conditions specified in paragraph 3 of article 18 of this set of regulations, or the transaction value is not able to be identified, the customs shall, after acquiring the relevant information and consulting with the taxpayer on the value, evaluate the customs value of the goods in line with the follow sequencing

The customs may consult and make copies of contracts, invoices, account books, certificate of foreign exchange settlement and payment, bills, business letters and telegraphs, voice and image recording products, and other materials reflecting the relationship and transaction activities of buyers and sellers in order to examine the authenticity and accuracy of the declared value.

In cases where the transaction value and the related fees of the import and export goods are calculated with foreign currencies, the value will be converted into RMB customs value based on the standard base foreign exchange rate published by the People's Bank of China.

The following taxes and fees clearly specified in the price of goods for importation are not included in the customs value of the goods

In the Republic of Armenia a system of customs value determination based upon the principles of the World Trade Organization is in place. (Paragraph 1.16)

Customs value of imported goods is determined by the customs according to the transaction value conforming to the terms and conditions in article 3 of this set of regulations and on the basis of the transportation and related fees and insurance of the goods up to the point they are to be unloaded at the destination within the People's Republic of China.

In cases where import goods, entitled to duty exemption or reduction whose use is under the supervision of the customs, are transferred or used for other purposes for which customs duties shall be paid, the customs shall calculate the value of the imported goods according to the time of depreciation after importation, and levy import duties on them.

Items that are deducted as specified in item 3 of paragraph 1 of article 21 of this set of regulations in determining the customs value refer to

Controls on the cross border movement of liquid cash, negotiable instruments and other items of value are part of the normal controls that Dutch Customs carries out. The customs authorities report unusual movements of money and commodities they encounter to the Unusual Transactions Disclosures Office.

Cost, fees and taxes that are included or not included in the customs value as stipulated in this set of regulations shall be based on objective and quantifiable data.

So when the dollar s convertibility into gold was suspended, the value of that debt soared, threatening many institutions survival. President Roosevelt s administration declared the clause invalid, forcing debt forgiveness.

Goods and vehicles can be declared either verbally or in writing by providing accurate information on goods and vehicles, the purpose of their transportation, as well as other information on customs control and processing.

(a) In the two customs zones, i.e. the land customs zone and the maritime customs zone

Customs declaration for goods and vehicles should be presented to the customs entities before customs control is applied to the goods and vehicles, before they undergo customs processing and are released from customs control.

The submitted customs declaration is collected by customs entity.

2. fees for containers borne by the seller that are considered to be an integral part of the goods sold in the course of examining and identifying customs value of the goods

Customs legislation promulgated to regulate customs clearance of such materials

Customs

Customs.

During examination, if there is no correspondence mpliance between the declared goods and those actually existing, the examining officer shall be guided by the Republic of Armenia Legislation and make an act on violation of the customs rules.

All documents necessary for customs payments are to be completed, namely budget transfer notice of customs fees and customs fee receipt.

(ii) World Customs Organization (WCO) The World Customs Organization and Trade Facilitation

That is, the customs bodies undertake customs control regardless of the purpose of the activities of the persons transferring goods across customs borders.

This week, China's General Administration of Customs released statistics show that the first 7 months of this year, China's import and export value of 13.21 trillion yuan, down 3 over the same period last year.

Customs facilitation agreement between the customs administration of the United Mexican States and the customs administration of the Republic of Cuba (15 December 1986)

He declared, and didn't deny, but he declared, I am not the Christ.