海关估价一成员海关对进口商品完税价格的评估,称之为海关估价。进口产品相对于国产品的竞争力取决于进口价格和关稅,而关税又取决于税率和构成征税基础的海关完税价格。因此,海关估价就显得十分重要。因为某种商品由进口国降低关稅而得到的好处,可能因为被海关高估完税价格而丧失。因此,世贸组织的《海关估价协议》对如何确定完税价 Customs Valuation A member customs assessment of the duty-paid price of imported goods is called customs valuation. The competitiveness of imported products relative to national products depends on the import prices and tariffs, which in turn depend on the tax rate and the customs duty paid price that forms the basis of taxation. Therefore, customs valuation is very important. The benefit of a certain commodity that is reduced by the tariff of the importing country may be lost due to the customs’ overestimation of the customs price. Therefore, the WTO’s Customs Valuation Agreement determines how to determine the duty