申論題

二、請將下列各題之英文譯為中文：

(二)If the transaction value of imported goods, of identical goods, or of similar goods cannot be determined, then deductive value should be the basis of Customs valuation. This method is used unless the importer designates computed value as the preferred valuation method. Basically, deductive value is the resale price in the domestic market after importation of the goods, with deductions for certain expenses.