In cases where the taxpayer fails to give explanations and related materials within the specified period of time , or the customs still has reason to question the authenticity and accuracy of the declared value , the customs may refuse to accept the declared value and evaluate the customs value in line with the provisions of chapter iii of this set of regulations 纳税义务人在规定的期限内未作说明、未提供有关资料的，或者海关仍有理由怀疑申报价格的真实性和准确性的，海关可以不接受纳税义务人申报的价格，并按照本条例第三章的规定估定完税价格。
Ns is heavily loaded with extra - cost expenditure , which is called agricultural taxes and . if such extra - cost expenditure is reduced , wholesale price of domestic soybean will decrease by 400rmb per ton . thus , the domestic soybean , originally with higher price , can be lower imported soybean and its competitiveness can be dramatically enhanced 在扣除这些成本外支出后，国内大豆批发价格大约减少400元吨，如此原本比进口完税价格高的国内批发价格在多数年份要比进口大豆的完税价格低。
For other goods allowed temporary entry except those listed in paragraph 1 of this article that are exempted from paying customs duties temporarily , import duties shall be calculated and levied on the basis of the customs value of the goods and the percentage between the time they were detained in china to the time of depreciation 第一款所列可以暂时免征关税范围以外的其他暂准进境货物，应当按照该货物的完税价格和其在境内滞留时间与折旧时间的比例计算征收进口关税。
