The duty-paid price includes the transaction price, transportation and related costs, and insurance premiums. For example, commissions and brokerage fees other than purchase commissions, container fees, income from resale, disposal or use indirectly obtained by the seller, etc.

Legal Basis

Article 18 of the "Regulations of the People's Republic of China on Import and Export Tariffs"

The duty-paid value of imported goods shall be determined by the customs in accordance with this article The transaction price of the conditions listed in paragraph 3, as well as the transportation and related costs and insurance premiums before the goods arrive at the entry point in the territory of the People's Republic of China and are determined based on the review and determination. The transaction price of imported goods refers to the actual payment and payable by the buyer to the seller for the import of the goods when the seller sells the goods to the territory of the People's Republic of China, and shall be adjusted in accordance with the provisions of Articles 19 and 20 of these Regulations The final total price includes the price paid directly and the price paid indirectly.

Article 19

The following costs of imported goods shall be included in the dutiable value:

(1) Commissions other than purchase commissions borne by the buyer and Brokerage fee;

(2) The cost of the container that is regarded as one with the goods when reviewing and determining the customs value borne by the buyer;

(6) The seller directly or indirectly obtains payment from the buyer The proceeds obtained from the resale, disposal or use of the goods after importation.