1.Code and Description：
  (1)The customs value originally approved by Customs＝V
  (2)The sum of taxes originally approved by Customs＝D
      D＝D1＋D2＋D3＋D4＋D5＋D6＋……
    （e.g.：Customs duty＋Commodity tax＋Business tax＋Tobacco and Alcohol tax
                ＋Health and Welfare Surcharge＋Trade promotion fee…etc.）
  (3)The actual sales price＝S
  (4)The value of the goods which shall be allocated＝C
  (5)The sum of taxes which shall be allocated＝D*
      D*＝D1*＋D2*＋D3*＋D4*＋D5*＋D6*＋……
  (6)The ratio of actual sales price to the sum of customs value and taxes＝R

2.The calculation formula：R＝ S /（V＋D）
  (1)The value of the goods which shall be allocated ：
      C＝V×R
  (2)The sum of taxes which shall be allocated ：
      D*＝D×R
  (3)The taxes which shall be allocated ：
      D1* ＝D1×R…  Customs duty
      D2* ＝D2×R…  Commodity tax
      D3* ＝D3×R…  Business tax
      D4* ＝D4×R…  Tobacco and Alcohol tax
      D5* ＝D5×R…  Health and Welfare Surcharge
      D6* ＝D6×R…  Trade promotion fee