价格可以说是进出口双方都密切关注的交易条件。在出口方发盘后，进口方往往会就价格进行还盘。这时出口方通常面临三种选择：一是完全接受对方的还价，合同即告成立；二是坚持原价，即拒绝对方的还价；三是针对对方的还价进行再还价，或是有条件地接受对方的还价。虽然这三种情形在具体语言运用上有所不同，但一般均需包含如下内容：

    一、确认对方来函

    还价函总是一封回信，因此在信的开头，我们会礼节性地感谢对方的来函。而且，通常还会先简洁地表明我方对来函的总体态度。例如：

     We are glad to receive your letter of March 22 but sorry to learn that your customers find our quotation too high.

     Thank you for your fax of March l9. We regret to say that we can not accept your counter offer.

    二、强调原价的合理性，并列明理由

    无论最后是否接受对方的还价，我们一般都会先坚持原报价的合理性，同时给出各种适当的理由，或认为报价符合市价，或5ffiIE产品品质超群，或言明利润已降至极限，或指出目前原料价格上涨、人工成本提升等等。例如：

     As business has been done extensively in your market at this price, we regret to say we cannot make further concession.

     We believe our price are quITe realistic; it is impossible that any other suppliers can under-quote us if their products are as good as ours in quality.

     The price we quoted is accurately calculated. We have cut the profit to the minimum in order to expand the market.

     We feel that your counter offer is not proper because the price for such material is on the increase at present.

    三、提出我方条件，并催促对方行动

    这部分的写法非常灵活，并没什么定式可言，关键是要具有说服力，而且常常带有促销的性质，如以数量折扣吸引对方大批订购，以库存紧张激励对方早下订单等。即便是在拒绝还价、不作任何让步的情况下，我们一般也会推荐一些价格低廉的替代品，以寻求新的商机。例如:
However , in order to develop our market in your place， we have decided to accept your counter offer as an exceptional case.

     In order to assist you to compete with other dea1ers in the market, we have decided to reduce 2% of the price quoted to you in the previous letter, if your order REACHes 5000 sets at one time.

     Owing to the great demand for the product， this offer is va1id on1y for 5 days.

     As an excellent substitute for this artic1e， we would 

    suggest you our Fine range shoes，which are sold at a lower price but also enjoy a good popu1arity in the world market.