For dutiable goods, the taxable value for GST as mentioned in point (2) is calculated based on the CIF (Cost, Insurance and Freight) value plus all duties and other charges.

• 对于征税物品，税值为消费税中提到的第（2）点的基础上计算得出的CIF（成本，保险费加运费）价值加上所有关税和其他费用。