Customs valuation is a difficult problem recognized by the world customs, which is closely related to the vital interests of importers and exporters. The reason why the customs has the impression of "customs price" is because the customs often judge whether the declared price is low according to the so-called market price that it knows internally. Once the customs thinks that the declared price is low, it will exercise the right of identification. The result of appraisal is often to determine the customs value according to the market price it has mastered internally, which leads to the "customs price" that the outside world thinks. Customs valuation is very important for collecting customs duties, and it is also the basis for paying various taxes at the border of a country. It is also an important basis when determining license management and import quota according to the value of goods. Hope to adopt