Export duties shall not be included into the dutiable value. 出口关税不计入完税价格。
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. 如果有多个相同或类似货物的成交价格,应当以最低的成交价格为基础估定进口货物的完税价格。