1.1 法源：完税价格写在哪些条文里
完税价格（customs value）是共同关税与进口增值税税基共同的起点。它写在《欧盟海关法典》Reg (EU) No 952/2013（UCC），由实施条例 Reg (EU) 2015/2447 细化；Reg (EU) 2019/474（2019 年 3 月 19 日）对法典作技术性修订（Campione d'Italia 纳入关税地域、BTI 被撤销后 6 个月过渡使用等）。
估价层级位于法典第二编第三章「货物的海关价值」：
| 步骤 | 条文（UCC／DWU） | 内容 |
|---|---|---|
| 1 | Art 69 | 适用范围 |
| 2 | Art 70 | 成交价格法（主方法） |
| 3 | Art 71 | 价格的构成要素（加项） |
| 4 | Art 72 | 不计入完税价格的项目 |
| 5 | Art 73 | 简化（无法量化时的处理） |
| 6 | Art 74 | 次级方法：(a) 相同货物、(b) 类似货物、(c) 倒推价格法、(d) 计算价格法；74(3) 兜底法 |
荷兰语/法语手册把法典称为 Douanewetboek van de Unie（DWU），估值条文集中在 DWU 第 70–76 条；比利时 douane.be 与荷兰《Handboek Douane》都按此编号引用。
VERIFY：部分教材与题库把这一层级写成「Art 64–70」，并把成交价格法写成 Art 65、兜底法写成 Art 70、出口前第一次销售写成 Art 69。答题时以题干给出的编号体系为准；本章一律使用 UCC 原文编号。
另两条常考的实施条例条文：Art 145（发票是必需的支持文件）、Art 146（汇率：欧洲央行每月倒数第二个星期三公布的汇率，自次月 1 日起整月适用）。
1.1 Where the customs value rules live
The customs value is the common starting point for the common customs tariff and for the
import VAT base. Its rules sit in the Union Customs Code, Reg (EU) No 952/2013 (UCC), detailed
by the Implementing Regulation Reg (EU) 2015/2447; Reg (EU) 2019/474 of 19 March 2019 made
technical amendments (including Campione d'Italia entering the customs territory and a
six-month transitional use of a revoked BTI).
The hierarchy sits in Title II, Chapter 3 ("Value of goods for customs purposes"):
| Step | Article (UCC / DWU) | Content |
|---|---|---|
| 1 | Art 69 | Scope |
| 2 | Art 70 | Transaction value - the primary method |
| 3 | Art 71 | Elements of the transaction value (additions) |
| 4 | Art 72 | Elements that are not included in the customs value |
| 5 | Art 73 | Simplification where amounts are not quantifiable |
| 6 | Art 74 | Secondary methods: (a) identical goods, (b) similar goods, (c) deductive value, (d) computed value; Art 74(3) fall-back |
Dutch and French handbooks call the Code the Douanewetboek van de Unie (DWU); the valuation
articles are concentrated in DWU arts 70-76, and both douane.be and the Dutch *Handboek
Douane* cite them that way.
VERIFY: some textbooks and question banks renumber this hierarchy as "arts 64-70" and put
the transaction value in Art 65, the fall-back in Art 70 and the first sale in Art 69. Answer
in the numbering used by the question; this chapter uses the numbering of the UCC itself.
Two implementing provisions are also examinable: Art 145 (the invoice is the required
supporting document) and Art 146 (the ECB rate published on the second last Wednesday of the
month, applicable for a full calendar month from the first day of the following month).
1.2 成交价格法与六项条件
主方法：成交价格 = 售予欧盟关税地域的实付或应付价格（Art 70(1)）。实付或应付价格是买方付给卖方、或付给第三方以供卖方受益的全部款项，包括作为销售条件的全部付款（Art 70(2)；Reg 2015/2447 Art 129：付给卖方、付给第三方以供卖方受益、付给与卖方有关联的第三方、付给第三方以清偿卖方义务）。
六项条件（考试就考这六项）：
| # | 条件 | 条文 |
|---|---|---|
| 1 | 货物售予欧盟关税地域 | Art 70(1) |
| 2 | 买方对货物的处置或使用不受限制；仅允许三类限制：欧盟法律或公共当局强制的限制、限于某一地理区域内转售的限制、不对完税价格产生实质影响的限制 | Art 70(3)(a) |
| 3 | 销售或价格不受「价值无法确定的条件或对价」影响 | Art 70(3)(b) |
| 4 | 买方转售、处置或使用货物的收益不直接或间接归卖方（除非可作适当调整） | Art 70(3)(c) |
| 5 | 买卖双方非关联方，或该关系没有影响价格 | Art 70(3)(d) |
| 6 | 一切加项只能以客观、可量化的数据为基础 | Art 71(2) |
时点与调整：成交价格按报关单被接受之时确定（Reg 2015/2447 Art 128）；合同折扣应计入，早付折扣可计入，报关单接受后修改合同产生的折扣不计入（Art 130）；分批交付按比例计算（Art 131）；卖方因货物瑕疵作出的降价调整，在符合条件时计入（Art 132）。
关联方：Reg 2015/2447 Art 127 列出八类关联情形（董事、合伙人、雇主雇员、持有 5% 以上表决权、控制或被控制、共同控制、家庭成员）；独家代理/经销商本身不当然构成关联（Art 127(2)）。关联方交易并不自动排除成交价格法：申报人须证明关系未影响价格，通常用「测试价值」（相同/类似货物的非关联交易价格或完税价格）佐证（Art 134）。
1.2 The transaction value method and its six conditions
Primary method: the transaction value is the price actually paid or payable for the goods
when sold for export to the customs territory of the Union (Art 70(1)). That price is the
total paid by the buyer to the seller, or to a third party for the seller's benefit, including
every payment made as a condition of sale (Art 70(2); Reg 2015/2447 Art 129: payments to the
seller, to a third party for the seller's benefit, to a third party related to the seller, and
to a third party in order to satisfy an obligation of the seller).
The six conditions:
| # | Condition | Article |
|---|---|---|
| 1 | The goods are sold for export to the customs territory of the Union | Art 70(1) |
| 2 | The buyer is not restricted in disposing of or using the goods; only three restrictions are allowed: those imposed or required by Union law or public authorities, limits on the geographical area of resale, and restrictions that do not substantially affect the customs value | Art 70(3)(a) |
| 3 | The sale or price is not subject to a condition or consideration whose value cannot be determined | Art 70(3)(b) |
| 4 | No part of the proceeds of resale, disposal or use accrues to the seller (unless an appropriate adjustment can be made) | Art 70(3)(c) |
| 5 | Buyer and seller are not related, or the relationship did not influence the price | Art 70(3)(d) |
| 6 | Every addition rests on objective and quantifiable data | Art 71(2) |
Timing and adjustments: the transaction value is determined when the declaration is
accepted (Reg 2015/2447 Art 128); contractual discounts count, early-payment discounts may
count, discounts from contract amendments after acceptance do not (Art 130); partial
deliveries are apportioned pro rata (Art 131); a seller's price adjustment for defective
goods counts when the conditions are met (Art 132).
Related parties: Reg 2015/2447 Art 127 lists eight situations (directors, partners,
employer and employee, 5% or more of the voting stock, control, controlled by a third party,
joint control, family members); a sole agent or sole distributor is not automatically related
(Art 127(2)). A related-party sale is not excluded by itself: the declarant must show that
the relationship did not influence the price, usually by means of the "test values" - the
transaction value or customs value of identical or similar goods in unrelated sales (Art 134).
1.3 加项与扣除项：哪些钱要加进完税价格
加项（Art 71(1)，尚未包含在实付或应付价格中的部分）：
| 项 | 内容 |
|---|---|
| (a) | 佣金与经纪费（购买佣金除外）、与货物视为一体的集装箱成本、包装成本（人工或材料） |
| (b)(i) | 买方免费或低价提供的、已装入货物的材料、部件及类似物 |
| (b)(ii) | 生产用的工具、模具及类似物 |
| (b)(iii) | 生产中消耗的材料 |
| (b)(iv) | 在欧盟境外进行的工程、研发、美术、设计以及方案与图纸 |
| (c) | 作为销售条件必须支付的特许权使用费与许可费 |
| (d) | 买方转售、处置或使用货物的收益中归卖方的部分 |
| (e) | 运至货物进入欧盟关税地域之地的运输与保险费，以及与运输有关的装卸费 |
不计入的项目（Art 72）：进入关税地域之后的运输费；进口后进行的建造、安装、组装、维护或技术援助费用；书面融资安排下的利息费用（符合规定条件时）；在欧盟复制货物的权利费用；购买佣金；因进口或销售而应在欧盟支付的进口关税或其他费用；买方取得欧盟分销或转售权而支付、但并非出口销售条件的款项。
实施条例细节：Art 135（协助按购买价估值，买方自行生产的按生产成本，按比例分摊到进口货物）；Art 136（特许权使用费与货物有关的标准、作为销售条件的三种情形、收款方所在国不是重要因素）；Art 137（入境地点：海运取第一港口，铁路/内河/公路取入境海关办公室，其他取越过关税地域边界处）；Art 138（同一运输方式越过入境点的运费按距离比例分摊，空运按附件 23-01，免费运输按正常运费表）。
考试提醒：FOB 发票要把运至欧盟边境的运费与保险加进完税价格；CIF 发票里运费保险已在价内，不能再加一次。
1.3 Additions and exclusions: which amounts go into the customs value
Additions (Art 71(1), to the extent not already in the price actually paid or payable):
| Item | Content |
|---|---|
| (a) | Commissions and brokerage (except buying commissions), the cost of containers treated as one with the goods, packing costs whether for labour or materials |
| (b)(i) | Materials, components, parts and similar items incorporated in the goods, supplied free of charge or at reduced cost by the buyer |
| (b)(ii) | Tools, dies, moulds and similar items used in production |
| (b)(iii) | Materials consumed in production |
| (b)(iv) | Engineering, development, artwork, design work and plans and sketches undertaken outside the Union |
| (c) | Royalties and licence fees that the buyer must pay as a condition of sale |
| (d) | The part of the proceeds of resale, disposal or use accruing to the seller |
| (e) | Transport and insurance costs, plus loading and handling charges, up to the place where the goods are brought into the customs territory of the Union |
Exclusions (Art 72): transport after entry into the customs territory; construction,
erection, assembly, maintenance or technical assistance carried out after import; interest
charges under a written financing arrangement (subject to conditions); charges for the right
to reproduce the goods in the Union; buying commissions; import duties or other charges
payable in the Union by reason of the import or sale of the goods; payments by the buyer for
the right to distribute or resell in the Union that are not a condition of the sale for export.
Implementing detail: Art 135 (assists are valued at the purchase price, or at the cost of
production if made by the buyer, and are apportioned pro rata); Art 136 (royalties are related
to the goods where the rights are embodied in them; the three cases in which they are a
condition of sale; the country of the recipient is not a material consideration); Art 137
(place of entry: first port for sea, the customs office of entry for rail, inland waterway and
road, the point where the frontier is crossed otherwise); Art 138 (transport beyond the entry
point is apportioned by distance, air freight follows Annex 23-01, free transport follows the
usual freight schedule).
Exam warning: with an FOB invoice you add freight and insurance to the EU border; with
a CIF invoice they are already in the price and must not be added twice.
1.4 从完税价格到关税与进口增值税
关税：欧盟关税原则上是从价税，只对完税价格征收，是 non-cumulative（非累加）的——不是在「完税价格＋关税」上再征一次。
进口增值税：增值税指令第 77 条，税基 = 完税价格 ＋ 进口时应缴的关税与其他税费（不含进口增值税本身）。第 78–80 条对运费、保险等在税基中的处理作了进一步规定（VERIFY 具体条款表述）。
| 环节 | 公式 |
|---|---|
| 关税 | 完税价格 × 从价税率 |
| 进口增值税税基 | 完税价格 ＋ 关税 ＋ 其他进口税费 |
| 进口增值税 | 税基 × 进口国税率 |
德国细节（§ 11 Abs. 3 UStG）：德国进口增值税税基在完税价格之外还要加上：①第三国就进口货物应缴的进口税与税费；②进口时已经发生的进口关税与消费税；③运输、交付代理等费用直至欧盟境内第一个目的地；④若第二个目的地在计税时已经确定，加上至该目的地的费用。也就是说，德国把「过境后的运输费」加进了进口增值税税基，而欧盟层面的最低规则只是完税价格＋关税。
主案例（中国供应商，比利时进口）：发票 20 000 美元 CIF 安特卫普（海运费 2 000 美元、保险费 200 美元已含在价内），报关当月汇率 1 美元 = 0.92 欧元，从价关税 6.5%，比利时增值税 21%。
| 步骤 | 金额 |
|---|---|
| CIF 价（运费保险已含，不再加） | 20 000 USD × 0.92 = 18 400.00 EUR |
| 完税价格 | 18 400.00 EUR |
| 关税 6.5% | 1 196.00 EUR |
| 进口增值税税基 | 18 400.00 ＋ 1 196.00 = 19 596.00 EUR |
| 进口增值税 21% | 4 115.16 EUR |
若发票改为 FOB 上海 17 800 美元：完税价格 = 16 376.00 ＋ 运费 1 840.00 ＋ 保险 184.00 = 18 400.00 EUR，与 CIF 情形完全一致。
1.4 From the customs value to duty and import VAT
Duty: EU duty is in principle an ad valorem duty charged on the customs value only. It
is non-cumulative: it is not charged again on "customs value plus duty".
Import VAT: Article 76 of the VAT Directive sets the base as the customs value plus the
import duties and other taxes or charges payable on import (excluding import VAT itself).
Articles 78-80 deal further with how transport, insurance and similar costs enter the base
(VERIFY the exact wording of those provisions).
| Step | Formula |
|---|---|
| Duty | customs value x ad valorem rate |
| Import VAT base | customs value + duty + other import taxes and charges |
| Import VAT | base x rate of the Member State of import |
The German detail (§ 11(3) UStG): the German import VAT base adds to the customs value
(1) import duties, taxes and other charges due in a third country on the imported goods;
(2) import duties and excise duties already incurred on import; (3) **the costs of delivery
facilitation, of transport and of other services up to the first destination in the Union
territory**; and (4) if a further destination was already fixed when the import VAT became
chargeable, the costs up to that destination. Germany therefore adds post-border transport to
the import VAT base, while the EU minimum is simply customs value plus duty.
Main case (Chinese supplier, Belgian importer): invoice of USD 20 000 CIF Antwerp (ocean
freight USD 2 000 and insurance USD 200 already included), the applicable rate for the month
of the declaration being USD 1 = EUR 0.92, ad valorem duty 6.5% and Belgian VAT 21%.
| Step | Amount |
|---|---|
| CIF price (freight and insurance already included, not added again) | USD 20 000 x 0.92 = EUR 18 400.00 |
| Customs value | EUR 18 400.00 |
| Duty 6.5% | EUR 1 196.00 |
| Import VAT base | 18 400.00 + 1 196.00 = EUR 19 596.00 |
| Import VAT 21% | EUR 4 115.16 |
With an FOB Shanghai invoice of USD 17 800 the customs value is 16 376.00 + freight 1 840.00 +
insurance 184.00 = EUR 18 400.00 - exactly the same as in the CIF case.
1.5 次级方法：成交价格法走不通时怎么办
Art 74(1)：无法依 Art 70 确定完税价格时，依次适用 Art 74(2)(a) 至 (d)，直到第一个能够确定完税价格的方法；(c) 与 (d) 的顺序可以由申报人请求颠倒。
| 顺序 | 方法 | 要点 |
|---|---|---|
| (a) | 相同货物（identical goods）的成交价格 | 同期或相近时间售予欧盟关税地域的相同货物的成交价格；同一商业水平、实质相同数量（Reg 2015/2447 Art 141）；有多个时取最低 |
| (b) | 类似货物（similar goods）的成交价格 | 同上，但货物在成分、特征或用途上相似 |
| (c) | 倒推价格法（deductive value） | 进口货物或相同/类似货物在欧盟境内按最大总量销售给无关联买方的单价，减去：佣金或利润与一般费用、欧盟境内运输与保险费、进口关税及其他费用（Art 142(5)）；不能证明实际利润时可用统一比率扣减（教材常用 5% 的简化算法，VERIFY 该比率是否适用你所在成员国的海关实务） |
| (d) | 计算价格法（computed value） | 材料与加工成本 ＋ 利润与一般费用 ＋ Art 71(1)(e) 的费用（Art 143） |
| — | 兜底法（fall-back，Art 74(3)） | 以欧盟关税地域内可获得的数据，用符合 GATT 第七条及其实施协定与本章原则的合理方法；Reg 2015/2447 Art 144(2) 明令禁止：以欧盟产货物售价定值、取两个数值中的较高者、以出口国国内市场价格定值、以最低完税价格定值等 |
简化（Art 73）：在报关单接受时无法量化的金额，经申请可以按特定标准确定。
出口前第一次销售（first sale for export）：只有在第一次销售满足成交价格法的全部条件——销售具有约束力、价格不受无法确定的条件或对价影响、转售收益不归卖方——并且能证明关系未影响价格时，才能以第一次销售的实付或应付价格作为完税价格；否则海关改用次级方法重新确定（VERIFY：条文编号请按你所用 DWU 手册核对）。
1.5 Secondary methods when the transaction value fails
Article 74(1): where the customs value cannot be determined under Art 70, paragraphs (a) to (d)
of Art 74(2) are applied sequentially until the first one that yields a value; the order of
(c) and (d) may be reversed at the declarant's request.
| Order | Method | Key points |
|---|---|---|
| (a) | Transaction value of identical goods | Sold for export to the Union at or about the same time, at the same commercial level and in substantially the same quantities (Reg 2015/2447 Art 141); the lowest value is used where several exist |
| (b) | Transaction value of similar goods | As above, but the goods are similar in composition, characteristics or use |
| (c) | Deductive value | The unit price at which the imported goods (or identical or similar goods) are sold in the Union in the greatest aggregate quantity to persons not related to the sellers, less: commissions or the additions for profit and general expenses, transport and insurance costs within the Union, and import duties and other charges (Art 142(5)); where the actual profit cannot be proved, a flat percentage may be deducted (textbooks use a 5% simplification - VERIFY whether that rate applies in your Member State) |
| (d) | Computed value | Cost of materials and fabrication + profit and general expenses + the Art 71(1)(e) elements (Art 143) |
| - | Fall-back (Art 74(3)) | Reasonable means, consistent with GATT Article VII, the Agreement on Implementation of Article VII and this Chapter, based on data available in the customs territory of the Union; Reg 2015/2447 Art 144(2) prohibits the selling price of Union-produced goods, a "higher of two values" system, the price on the domestic market of the country of export, minimum customs values and arbitrary or fictitious values |
Simplification (Art 73): amounts that cannot be quantified when the declaration is accepted
may, on application, be determined on the basis of specific criteria.
First sale for export: the price of the first sale may be used only where that sale meets
every condition of the transaction value method - a binding sale, a price not influenced by a
condition or consideration whose value cannot be determined, no resale proceeds accruing to
the seller - and where the influence of any relationship can be disproved. Otherwise the
customs authorities move to the secondary methods (VERIFY the article number against the DWU
handbook you use).
1.6 三类实务情形与申报错误的后果
情形一：第三方特许权使用费。 进口商按合同向品牌方（与卖方无关的第三方）支付与货物相关的许可费，且必须支付才能买入货物 → 属于 Art 71(1)(c) 加项。例：发票货值 50 000 欧元 ＋ 许可费 5 000 欧元 → 完税价格 55 000 欧元；关税 5.5% = 3 025 欧元；比利时进口增值税税基 58 025 欧元，增值税 21% = 12 185.25 欧元。若许可费与货物无关（例如只涉及进口后的售后服务），则不作加项。
情形二：关联方销售。 德国母公司向德国子公司销售，申报 60 000 欧元；非关联的相同货物成交价为 61 000 欧元，非关联的类似货物完税价格为 60 800 欧元 → 申报人可以用 60 000 欧元申报并以测试价值佐证（Art 134(2)）；若没有测试价值且海关不认可，则按 Art 74 次级方法重新确定。
情形三：发票没有拆分运费。 供应商发票写明「CIF 鹿特丹 25 000 美元」，未单列运费与保险金额 → CIF 价格本身已包含运至欧盟关税地域的运输与保险，不需要也不允许为计算关税而扣减；完税价格 = 25 000 × 0.92 = 23 000 欧元；关税 6.5% = 1 495 欧元；比利时进口增值税 = (23 000 ＋ 1 495) × 21% = 5 143.95 欧元。
申报错误的后果：完税价格申报过低 → 海关追征海关债务（UCC Art 30）、加收利息、处以罚款；货物可能被扣押（Art 150–151）；进口增值税差额同时补征。错误过高则多付关税和增值税，可在规定期间内申请更正与退税。进口增值税是进项税可抵扣，关税才是真实成本——这是本章最容易被忽略的结论。
考试提醒：问「关税是多少」＝ 完税价格 × 从价税率；问「进口增值税是多少」＝ (完税价格 ＋ 关税 ＋ 其他进口税费) × 进口国税率；两者都不是「以含税价倒算」。
1.6 Three practical situations and the consequences of a wrong declaration
Situation 1: a royalty paid to a third party. The importer pays a brand owner who is
unrelated to the seller a licence fee that relates to the goods and that must be paid in
order to buy them: this is an Art 71(1)(c) addition. Example: invoice value EUR 50 000 plus a
licence fee of EUR 5 000 gives a customs value of EUR 55 000; duty at 5.5% is EUR 3 025; the
Belgian import VAT base is EUR 58 025 and VAT at 21% is EUR 12 185.25. A fee that does not
relate to the goods - say, for after-sales services - is not added.
Situation 2: a related-party sale. A German parent sells to its German subsidiary and
declares EUR 60 000; the transaction value of identical goods in an unrelated sale is
EUR 61 000 and the customs value of similar goods in an unrelated sale is EUR 60 800. The
declarant may use EUR 60 000 supported by those test values (Art 134(2)). Without test
values, and if the customs authorities do not accept the relationship argument, the value is
redetermined under the Art 74 secondary methods.
Situation 3: the invoice does not split out the freight. The invoice reads "CIF Rotterdam
USD 25 000" without separating freight and insurance. The CIF price already contains
transport and insurance up to the customs territory of the Union: it must not be reduced for
duty purposes. Customs value = 25 000 x 0.92 = EUR 23 000; duty at 6.5% = EUR 1 495; Belgian
import VAT = (23 000 + 1 495) x 21% = EUR 5 143.95.
Consequences of a wrong declaration: an understated customs value leads to recovery of
the customs debt (UCC Art 30), interest, penalties and possibly seizure of the goods (Arts
150-151); the import VAT shortfall is assessed at the same time. An overstated value simply
overpays duty and VAT and can be corrected within the prescribed period. **Import VAT is a
deductible input tax; only duty is a real cost** - the conclusion students most often miss.
Exam reminder: "what is the duty" = customs value x ad valorem rate; "what is the import
VAT" = (customs value + duty + other import taxes) x the rate of the Member State of import.
Neither is computed by extracting a rate from a gross price.
核心术语 / Key terms
| 中文 | English | FR | NL | DE | ES | ET |
|---|---|---|---|---|---|---|
| 完税价格 | customs value | valeur en douane | douanewaarde | Zollwert | valor en aduana | tolliväärtus |
| 成交价格 | transaction value | valeur transactionnelle | transactiewaarde | Transaktionswert | valor de transacción | tehinguväärtus |
| 实付或应付价格 | price actually paid or payable | prix effectivement payé ou payable | werkelijk betaalde of te betalen prijs | tatsächlich gezahlter oder zu zahlender Preis | precio efectivamente pagado o pagable | tegelikult makstud või makstav hind |
| 价格的构成要素（加项） | elements of the transaction value (additions) | éléments du prix transactionnel (majorations) | elementen van de transactiewaarde | Bestandteile des Transaktionswerts | elementos del valor de transacción | tehinguväärtuse elemendid |
| 协助（买方免费提供的货物与服务） | assists | assistance | assistentie | Hilfeleistungen | asistencias | abistamised |
| 特许权使用费与许可费 | royalties and licence fees | redevances et droits de licence | royalities en licentierechten | Lizenzgebühren und Lizenzrechte | regalías y derechos de licencia | royalitas ja litsentsitasud |
| 关联方 | related parties | parties liées | verbonden partijen | verbundene Personen | partes vinculadas | seotud isikud |
| 相同货物 | identical goods | marchandises identiques | identieke goederen | identische Waren | mercancías idénticas | identsed kaubad |
| 类似货物 | similar goods | marchandises similaires | gelijkwaardige goederen | gleichwertige Waren | mercancías similares | sarnased kaubad |
| 倒推价格法 | deductive value | valeur déductive | aftrekkingswaarde | Abtrechnungswert | valor deducido | mahaarvutatav väärtus |
| 计算价格法 | computed value | valeur calculée | berekende waarde | berechneter Zollwert | valor calculado | arvutatud väärtus |
| 兜底法（合理方法） | fall-back method | méthode de repli | restmethode | Rückfallmethode | método de reserva | varumeetod |
| 出口前第一次销售 | first sale for export | première vente à l'exportation | eerste verkoop voor uitvoer | erster Ausfuhrkauf | primera venta a la exportación | esimene eksportmük |
| 海关债务 | customs debt | dette douanière | douaneschuld | Zollschuld | deuda aduanera | tollivõlg |
公式 / Formulas
price + additions - exclusions
完税价格 = 实付或应付价格 + 加项 − 不计入的项目
customs value = price actually paid or payable + additions - exclusions
FOB 12 000 美元 + 运费 900 美元 + 保险 100 美元，再乘汇率 0.92 = 11 960.00 欧元customs_value * duty_rate
关税 = 完税价格 × 从价税率（只对完税价格征收，非累加）
duty = customs value x ad valorem rate (charged on the customs value only, non-cumulative)
18 400.00 × 6.5% = 1 196.00 欧元customs_value + duty + other_taxes
进口增值税税基 = 完税价格 + 关税 + 其他进口税费（德国另加过境后至第一个目的地的运输费）
import VAT base = customs value + duty + other import taxes (Germany adds post-border transport to the first destination)
18 400 + 1 196 = 19 596.00 欧元（德国：再 + 800 欧元内陆运费）vat_base * vat_rate
进口增值税 = 进口增值税税基 × 进口国增值税率
import VAT = import VAT base x the rate of the Member State of import
19 596.00 × 21%（比利时）= 4 115.16 欧元；德国 20 396.00 × 19% = 3 875.24 欧元unit_price - profit - freight - duty
倒推价格法：完税价格 = 欧盟境内销售单价 −（佣金或利润与一般费用）− 欧盟境内运输与保险费 − 进口关税及其他费用
deductive value: customs value = unit price in the Union - (commissions or profit and general expenses) - Union transport and insurance - import duties and other charges
120 000 − 6 000 − 2 000 − 4 000 = 108 000 欧元materials + fabrication + profit + freight_insurance
计算价格法：完税价格 = 材料与加工成本 + 利润与一般费用 + 运至欧盟边境的运输与保险费
computed value: customs value = cost of materials and fabrication + profit and general expenses + transport and insurance to the EU border
40 000 + 20 000 + 15 000 + 5 000 = 80 000 欧元
高频陷阱 / Pitfalls
- 把运至欧盟关税地域的运费与保险从完税价格中「扣掉」。UCC 第 71(1)(e) 条规定这类费用**计入**完税价格：FOB 发票要加，CIF 发票已在价内不得重复加。
Deducting freight and insurance up to the EU border from the customs value. Art 71(1)(e) includes them: add them for an FOB invoice, and do not add them twice for a CIF invoice. - 以为关税是累加的（完税价格＋关税上再征一次）。欧盟关税只对完税价格从价征收；进口增值税才是以「完税价格＋关税＋其他税费」为税基。
Treating duty as cumulative (a second charge on customs value plus duty). EU duty is ad valorem on the customs value only; import VAT is the charge that uses the wider base. - 关联方交易一看到就直接排除成交价格法。必须证明关系未影响价格，通常用测试价值（Art 134(2)）佐证。
Rejecting the transaction value automatically in a related-party sale. The declarant must show the relationship did not influence the price, usually through the test values of Art 134(2). - 把买方的转售收益一律加进完税价格。只有归卖方的部分才是加项（Art 71(1)(d)），且条件是该部分可以量化。
Adding the buyer's resale proceeds in every case. Only the part accruing to the seller is an addition (Art 71(1)(d)), and only where it can be quantified. - 混淆买方佣金与经纪费：购买佣金（buying commission）不计入完税价格，经纪费要计入。
Confusing buying commissions with brokerage: buying commissions are excluded, brokerage is an addition. - 用倒推价格法时只减去利润，忘记减去欧盟境内运输保险费和进口关税及其他费用（Art 142(5)）。
Using the deductive method and deducting only the profit, forgetting Union transport and insurance and import duties (Art 142(5)). - 把进口增值税当成最终成本。进口增值税是进项税，可抵扣；关税才是成本。
Treating import VAT as a final cost. It is deductible input tax; only duty is a cost. - 发票不是唯一的支持文件，但发票是必需的：Reg 2015/2447 第 145 条；汇率按第 146 条（欧洲央行每月倒数第二个星期三公布的汇率）换算。
Assuming no invoice is needed. The invoice is the required supporting document (Reg 2015/2447 Art 145) and conversion uses the Art 146 exchange rate.
各国要点 / Country notes
BE
海关主管部门是 FPS Finance 下的 Douane（douane.be）。进口申报通过 DMS 系统提交；每个成员国各有一个 EORI，所以比利时企业需要比利时的 EORI。进口增值税税基为完税价格＋关税＋其他进口税费（WBTW 第 37 条），关税按完税价格从价征收。持有 ET 14000 许可的常规进口商可以把进口增值税推迟到定期申报中处理。完税价格的操作规则见 Douanewetboek（DWU），估值条文在 DWU 第 70–76 条。
The competent customs authority is the Douane of FPS Finance (douane.be). Import declarations are lodged through DMS; each Member State has its own EORI, so a Belgian business needs a Belgian EORI. The import VAT base is customs value + duty + other import charges (art. 37 WBTW) and duty is ad valorem on the customs value. Regular importers holding the ET 14000 permit may postpone import VAT to the periodic VAT return. The operational rules sit in the Douanewetboek (DWU), with the valuation articles in DWU arts 70-76.
NL
主管部门是 Douane Nederland（douane.nl），操作手册是《Handboek Douane》。进口增值税依据 Wet OB 1968 第 19 条，税基见第 20 条：完税价格＋进口关税＋其他进口税费。第 23 条许可（artikel 23-vergunning）允许把进口增值税推迟到定期申报，但**不包括关税**。荷兰同样需要荷兰的 EORI。
The authority is Douane Nederland (douane.nl) and the operating manual is the Handboek Douane. Import VAT follows art. 19 Wet OB 1968, with the base in art. 20: customs value + import duties + other import levies. The art. 23 permit postpones import VAT to the periodic return but does **not** cover customs duty. Dutch traders likewise need a Dutch EORI.
FR
主管部门是 douane.gouv.fr；进口申报使用 DA 表格（déclaration à l'importation），由报关行提交。关税按完税价格从价征收；进口增值税在进口环节由海关与关税一并征收，法国实务通过 autoliquidation 机制与 DA 联动处理（详见第 12、19 章）。完税价格的层级与 DWU 第 70–76 条一致。
The authority is douane.gouv.fr; imports are declared on the DA form by a customs representative. Duty is ad valorem on the customs value; import VAT is collected by customs alongside duty at import, with the French autoliquidation mechanism operating together with the DA (see ch12 and ch19). The valuation hierarchy is the same as DWU arts 70-76.
DE
德国海关的主管机关是各海关监管区的 Hauptzollamt（HZA，联邦财政部派出机关），官方门户 zoll.de（VERIFY：具体机关名称与分工请以 zoll.de 的机关名录核对，例如是否有专司进口监管的专门 HZA）。进口增值税由海关征收，计税基础见 § 11 UStG：完税价格＋关税与进口费用＋过境后至欧盟境内第一个目的地的运输与交付代理费用（§ 11 Abs. 3 UStG）；进口增值税可按 § 9 UStG 申请免除（EUSt-Vergütung）。
The competent German customs authorities are the Hauptzollamt (HZA) offices of the federal finance ministry, with zoll.de as the official portal (VERIFY the exact office names against the zoll.de directory, including any HZA specialised in import control). Import VAT is collected by customs; the base is set by § 11 UStG: customs value + duty and import charges + transport and delivery costs up to the first destination inside the Union territory (§ 11(3) UStG). Import VAT can be relieved under § 9 UStG (EUSt-Vergütung).
ES
海关监管机关是 Servicio de Vigilancia Aduanera；报关由报关行（agente de aduanas）通过 DUA（documento Único Administrativo / 单一行政单证）办理。进口 IVA 在进口环节由海关征收，可按 Modelo 303 的递延进口增值税栏处理。加那利群岛适用 IGIC 而非 IVA，休达与梅利利亚不适用 IVA。
Customs control is exercised by the Servicio de Vigilancia Aduanera; declarations are filed by customs representatives through the DUA. Import IVA is collected by customs at import and can be reported in the deferred import VAT box of Modelo 303. The Canary Islands apply IGIC rather than IVA, and Ceuta and Melilla apply no IVA.
EE
主管部门是 EMTA（爱沙尼亚税务与海关管理局，Maksu- ja Tolliamet）的海关部门，负责进口监管、EORI 与关税查询。进口增值税适用 24% 的标准税率（2025 年 7 月 1 日起由 22% 上调并已永久化），22% 已经不存在，是常见陷阱。爱沙尼亚是欧盟关税同盟成员，进口货物同样适用共同关税与 UCC 完税价格规则。
The authority is the customs department of EMTA (Maksu- ja Tolliamet), responsible for import control, EORI and tariff look-ups. Import VAT applies at the standard rate of 24% (raised from 22% on 1 July 2025 and made permanent); 22% no longer exists and is a classic trap. Estonia is a member of the EU customs union: the common tariff and the UCC customs value rules apply to its imports as well.
本章测验 / Chapter quiz — 20 multiple-choice questions
全部为四选一的选择题：选定后点「提交答案」立即判分并显示解析，答错自动进入错题本（保存在本机浏览器）。Every question is a four-option multiple choice: pick one, press Check for instant grading and the worked solution; wrong answers go to the wrong-answer book.
中国供应商向比利时进口商开出发票：FOB 上海 12 000 美元，海运费至安特卫普 900 美元，保险费 100 美元。报关当月适用欧元汇率 1 美元 = 0.92 欧元。按 UCC 规则，该批货物的完税价格是多少？A Chinese supplier invoices a Belgian importer: FOB Shanghai USD 12 000, ocean freight to Antwerp USD 900, insurance USD 100. The euro rate for the month of the declaration is USD 1 = EUR 0.92. What is the customs value under the UCC?
发票金额 20 000 美元 CIF 安特卫普（海运费 2 000 美元、保险费 200 美元已包含在价内），汇率 1 美元 = 0.92 欧元，从价关税 6.5%，进口国为比利时（增值税 21%）。进口增值税是多少？An invoice of USD 20 000 CIF Antwerp (ocean freight USD 2 000 and insurance USD 200 already included), at USD 1 = EUR 0.92, ad valorem duty 6.5%, imported into Belgium (VAT 21%). What is the import VAT?
一批货物发票货值 50 000 欧元。进口商按合同向一个与卖方无关的第三方支付 5 000 欧元许可费，该许可费是买入该批货物的前提条件，其权利体现在货物中。从价关税 5.5%，比利时增值税 21%。完税价格、关税与进口增值税分别是多少？A consignment has an invoice value of EUR 50 000. The importer pays a third party unrelated to the seller a licence fee of EUR 5 000, which is a condition of buying the goods and whose rights are embodied in them. Ad valorem duty is 5.5% and Belgium applies 21% VAT. What are the customs value, the duty and the import VAT?
德国母公司向其德国子公司销售一批机器，申报价格 60 000 欧元。相同货物的非关联交易成交价为 61 000 欧元，类似货物的非关联完税价格为 60 800 欧元。从价关税 4%，德国增值税 19%。应如何处理？A German parent sells machinery to its German subsidiary and declares EUR 60 000. The transaction value of identical goods in an unrelated sale is EUR 61 000 and the customs value of similar goods in an unrelated sale is EUR 60 800. Ad valorem duty is 4% and Germany applies 19% VAT. How is this handled?
买方免费提供一套生产模具给供应商使用（同类模具的采购价为 4 000 欧元），按 5% 的比例分摊到本批进口货物；本批货物的发票货值为 36 000 欧元，从价关税 3.5%。完税价格与关税是多少？The buyer supplies a production mould to the supplier free of charge (purchase price EUR 4 000), apportioned at 5% to this consignment; the invoice value of the goods is EUR 36 000 and ad valorem duty is 3.5%. What are the customs value and the duty?
发票货值 20 000 欧元；包装成本 800 欧元（未包含在发票价内）；海运与保险至安特卫普 1 200 欧元；从价关税 6%。完税价格与关税是多少？Invoice value EUR 20 000; packing costs EUR 800 (not included in the invoice); sea freight and insurance to Antwerp EUR 1 200; ad valorem duty 6%. What are the customs value and the duty?
德国进口商自中国进口货物：完税价格 18 400 欧元，从价关税 6.5%（1 196 欧元），货物从汉堡转运至慕尼黑，内陆运输费 800 欧元，德国增值税 19%。德国进口增值税的计税基础与税额是多少？A German importer buys goods from China: customs value EUR 18 400, ad valorem duty 6.5% (EUR 1 196), the goods move on from Hamburg to Munich with inland freight of EUR 800, German VAT 19%. What is the German import VAT base and the tax?
成交价格法不可用。进口货物在欧盟境内以最大总量销售给无关联买方的单价为 120 000 欧元；无法证明的利润与一般费用按 5% 扣减；欧盟境内运输与保险费 2 000 欧元；进口关税及其他费用 4 000 欧元。倒推价格法下的完税价格是多少？The transaction value method is unavailable. The unit price at which the imported goods are sold in the Union in the greatest aggregate quantity to unrelated buyers is EUR 120 000; the profit and general expenses cannot be proved and 5% is deducted; Union transport and insurance EUR 2 000; import duty and other charges EUR 4 000. What is the customs value under the deductive method?
计算价格法：材料成本 40 000 欧元、加工成本 20 000 欧元、利润与一般费用 15 000 欧元、运至欧盟边境的运输与保险费 5 000 欧元。从价关税 7%，比利时增值税 21%。完税价格、关税与进口增值税是多少？Computed value: materials EUR 40 000, fabrication EUR 20 000, profit and general expenses EUR 15 000, transport and insurance to the EU border EUR 5 000. Ad valorem duty 7%, Belgium 21% VAT. What are the customs value, the duty and the import VAT?
美国供应商发票 30 000 美元 FOB 纽约，海运至鹿特丹 1 500 美元，保险费 100 美元；报关当月汇率 1 美元 = 0.90 欧元；从价关税 5%。完税价格与关税是多少？A US supplier invoices USD 30 000 FOB New York, sea freight to Rotterdam USD 1 500, insurance USD 100; the euro rate for the month of the declaration is USD 1 = EUR 0.90; ad valorem duty 5%. What are the customs value and the duty?
一次采购 1 000 件商品总价 25 000 欧元，本次到货 300 件；发票另注明合同折扣 2 000 欧元（合同已约定，报关单接受时金额确定）。从价关税 5%，比利时增值税 21%。完税价格与进口增值税是多少？One purchase of 1 000 items totals EUR 25 000; 300 items arrive in this consignment; the invoice also shows a contractual discount of EUR 2 000 (agreed in the contract, amount fixed when the declaration was accepted). Ad valorem duty 5%, Belgium 21% VAT. What are the customs value and the import VAT?
某批货物发票价 15 000 欧元，卖方因货物瑕疵按合同义务降价 1 500 欧元（降价在报关单接受前作出）。从价关税 4%，德国增值税 19%。完税价格、关税与进口增值税是多少？A consignment has an invoice price of EUR 15 000; the seller reduces the price by EUR 1 500 for defective goods under a contractual obligation, the reduction being made before the declaration was accepted. Ad valorem duty 4%, German VAT 19%. What are the customs value, the duty and the import VAT?
进口商申报的完税价格为 50 000 欧元，海关查证后应为 62 000 欧元；从价关税 8%，进口国增值税 21%。海关将追征的关税与进口增值税各是多少？An importer declares a customs value of EUR 50 000; the customs authorities establish that it should have been EUR 62 000. Ad valorem duty is 8% and the VAT of the Member State of import is 21%. How much duty and import VAT will be recovered?
制造商以 8 000 美元把货卖给比利时的一家关联公司（第一次出口销售），后者以 10 000 美元卖给德国进口商。汇率 1 美元 = 0.92 欧元。德国进口商可以按什么完税价格申报？A manufacturer sells to a Belgian related company for USD 8 000 (the first sale for export); the Belgian company sells to a German importer for USD 10 000. The rate is USD 1 = EUR 0.92. On what customs value may the German importer declare?
供应商发票写明「CIF 鹿特丹 25 000 美元（含运费与保险，但未单独列明金额）」，报关当月汇率 1 美元 = 0.92 欧元，从价关税 6.5%，比利时增值税 21%。完税价格、关税与进口增值税分别是多少？The invoice reads 'CIF Rotterdam USD 25 000 (including freight and insurance, not shown separately)'. The euro rate for the month of the declaration is USD 1 = EUR 0.92, ad valorem duty is 6.5% and Belgium applies 21% VAT. What are the customs value, the duty and the import VAT?
一笔进口：完税价格 60 000 欧元，从价关税 4%，无其他进口税费，法国增值税 20%。关税与进口增值税各是多少？An import: customs value EUR 60 000, ad valorem duty 4%, no other import taxes or charges, France applies 20% VAT. What are the duty and the import VAT?
以下哪一项**不是**成交价格法（UCC 第 70 条）的适用条件？Which of the following is **not** a condition for applying the transaction value method (Art 70 UCC)?
关于倾销与完税价格的关系，下列哪一项是正确的？Which statement about dumping and the customs value is correct?
「欧盟关税是非累加的（non-cumulative）」这一表述，正确含义是什么？What does the statement that 'EU duty is non-cumulative' mean?
根据 Reg (EU) 2015/2447 第 127 条，下列哪种关系**不**构成关联方？Under Art 127 of Reg (EU) 2015/2447, which of the following relationships is **not** a related-party relationship?