Export duties shall not be included into the dutiable value. 出口關稅不計入完稅價格。
If there are many transaction values of the identical or similar goods, the dutiable value shall be assessed on the basis of the lowest transaction value. 如果有多個相同或類似貨物的成交價格，應當以最低的成交價格為基礎估定進口貨物的完稅價格。
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