未作说明 meaning in English

not specified
notspecifiedns

In cases where the taxpayer fails to give explanations and related materials within the specified period of time , or the customs still has reason to question the authenticity and accuracy of the declared value , the customs may refuse to accept the declared value and evaluate the customs value in line with the provisions of chapter iii of this set of regulations
纳税义务人在规定的期限内未作说明、未提供有关资料的，或者海关仍有理由怀疑申报价格的真实性和准确性的，海关可以不接受纳税义务人申报的价格，并按照本条例第三章的规定估定完税价格。