本文从我国现行海关特殊监管区域的进口估价制度出发,结合特殊监管区域海关估价工作实践,分析现行进口估价制度与估价实践存在的不适应,并结合国际海关估价的有关原则,有针对性地提出了重构的思路,即尽可能统一特殊区域货物的出区内销估价制度;以贸易实际为基础,赋予入区价和出区价同等的估价基础地位;明确国内段运输及其相关费用、保险费的完税问题。 In this paper, starting from the current import customs valuation system in the special customs supervision area in our country, combining with the practice of customs valuation in the special supervision area, this paper analyzes the existing inappropriation of the import valuation system and valuation practice, and puts forward the pertinence according to the international customs valuation principle The reconstruction of ideas, that is, as far as possible unified the special regional goods out of the district of domestic sales valuation system; based on trade practices, given the entry price and the same as the valuation of the basic value of the district price; a clear domestic segment transportation and related costs, insurance Tax-paying problems.