Article 25 The customs value for mechanic appliances, means of transport or any other goods which are transported out of the Customs territory for repairs with the declaration thereof made to the Customs at the time of departure and re-transported into the Customs territory within the time limit set by the Customs shall be determined on the basis of the charges on the repairs and the cost of materials, components and parts used for the repairs.
Article 26 The customs value of export goods shall be determined by the Customs on the basis of the transaction value thereof and the costs of transport, charges associated with transport, and the cost of insurance incurred prior to loading of such goods at the port or place of departure within the Customs territory of the People’s Republic of China.
The transaction value of export goods is the total amount of the price that shall be charged by the seller, directly or indirectly, from the buyer for the goods sold for export.
The export duty shall not be added to the customs value of export goods.
Article 27 Where it is impossible to determine the transaction value of export goods, the Customs shall, after acquainting itself with the relevant information and consulting over price with the duty payer, determine the customs value of export goods in accordance with the following values in their given order:
(1) the transaction value of identical goods sold for export to the same country or region of importation and exported at or about the same time as the goods being valued;
(2) the transaction value of similar goods sold for export to the same country or region of importation and exported at or about the same time as the goods being valued;
(3) the computed value which consists of the total sum of the following items: the cost or value of materials, components and parts and fabrication or other processing employed in producing the identical or similar goods within the Customs territory; normal profit and general expenses; the costs of transport, charges associated with transport, and the cost of insurance incurred within the Customs territory;
(4) the value determined on a reasonable basis.