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| 11. | shall provide in regard to a determination of customs value for the right of appeal, without penalty, by |
| 1． 每一成员的立法应规定在确定完税价格方面，进口商或其他纳税义务人有进行上诉而不受处罚的权利。 |
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| 12. | ONE COMPLETE SET OF NON-NEGOTIABLE DOCUMENTS TO BE SENT BY COURIER TO IMPORTER AND BENEFICIARY'S CERTIFICATE |
| 全套的不用于议附的单据通过快件寄给进口商。受益人确保这些单据和原件和复本一致的声明。 |
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