dutiable value造句怎麼寫

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.

Export duties shall not be included into the dutiable value.

Article 20 With respect to the goods imported in the forms of barter, consignment, donation, present, etc., the dutiable value shall be assessed according to Articles 7 to 11 of these Measures.