Following the submission of your import return, you will receive a "notification of motor vehicle provisional taxablevalue" of your vehicle from the customs and excise department.
Where the taxablevalue of the taxable consumer goods of the taxpayer is obviously low and without proper justification, the taxablevalue shall be determined by the competent tax authorities.
纳税人应税消费品的计税价格明显偏低又无正当理由的，由主管税务机关核走其计税价格。
3
Article 15 the VAT payable on goods imported by taxpayers shall be calculated according to the composite taxablevalue and the VAT rate as specified in Article 2 of these Rules, with no deductions.