进口货物的申报人对货物价格真实的举证责任——评肇庆外贸公司诉肇庆海关行政纠纷案

Declarer's Burdon of Proof toward the Truthfulness of the Price of Import Goods—Comment on the Case of the Administrative Disputer Between Zhaoqing Foreign Trade Company and Zhaoqing Customs

案情： 2002年11月27日，广东省肇庆市外贸公司（以下简称肇庆外贸公司）以一般贸易方式向肇庆海关申报进口3票集成电路．报关单上载明收货单位为外贸公司。该批货物的买方为肇庆市翱思科技有限责任公司（以下简称肇庆翱思），卖方为香港翱思科技有限公司（以下简称香港翱思）。

The Foreign Trade Company of Zhaoqing City Guangdong Province （hereinafter referred to as Zhaoqing Foreign Trade Company） declared to Zhaoqing Customs for three shipments of integrated circuits in the normal mode of trade on November 27, 2002, and the declaration form represented the Foreign Trade Company as the consignee. Actually, the buyer of the goods was Zhaoqing Ao si Science ＆ Technology Co., Ltd （hereinafter referred to as Zhaoqing Ao si）.