According to Announcement [2015] No. 40 of the General 

Administration of Customs (the Customs), in the case of import 

after physical delivery, the dutiable value for the commodity 

goods is the sum of (a) the delivery settlement price for the crude 

oil futures contract as published by the Shanghai International 

Energy Exchange, and (b) any delivery premiums or discounts 

applied to applicable crude stream.

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