海关估价协议英文版doc 30页.docx
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海关估价协议英文版doc 30页.docx
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海关估价协议英文版doc30页
海关估价协议(英文版)(doc30页)
背景:
AgreementonImplementationofArticleVIIoftheGeneralAgreementonTariffsandTrade1994
GeneralIntroductoryCommentary
1.TheprimarybasisforcustomsvalueunderthisAgreementis“transactionvalue”asdefinedinArticle1.Article1istobereadtogetherwithArticle8whichprovides,interalia,foradjustmentstothepriceactuallypaidorpayableincaseswherecertainspecificelementswhichareconsideredtoformapartofthevalueforcustomspurposesareincurredbythebuyerbutarenotincludedinthepriceactuallypaidorpayablefortheimportedgoods.Article8alsoprovidesfortheinclusioninthetransactionvalueofcertainconsiderationswhichmaypassfromthebuyertothesellerintheformofspecifiedgoodsorservicesratherthanintheformofmoney.Articles2through7providemethodsofdeterminingthecustomsvaluewheneveritcannotbedeterminedundertheprovisionsofArticle1.
2.WherethecustomsvaluecannotbedeterminedundertheprovisionsofArticle1thereshouldnormallybeaprocessofconsultationbetweenthecustomsadministrationandimporterwithaviewtoarrivingatabasisofvalueundertheprovisionsofArticle2or3.Itmayoccur,forexample,thattheimporterhasinformationaboutthecustomsvalueofidenticalorsimilarimportedgoodswhichisnotimmediatelyavailabletothecustomsadministrationintheportofimportation.Ontheotherhand,thecustomsadministrationmayhaveinformationaboutthecustomsvalueofidenticalorsimilarimportedgoodswhichisnotreadilyavailabletotheimporter.Aprocessofconsultationbetweenthetwopartieswillenableinformationtobeexchanged,subjecttotherequirementsofcommercialconfidentiality,withaviewtodeterminingaproperbasisofvalueforcustomspurposes.
3.Articles5and6providetwobasesfordeterminingthecustomsvaluewhereitcannotbedeterminedonthebasisofthetransactionvalueoftheimportedgoodsorofidenticalorsimilarimportedgoods.Underparagraph1ofArticle5thecustomsvalueisdeterminedonthebasisofthepriceatwhichthegoodsaresoldintheconditionasimportedtoanunrelatedbuyerinthecountryofimportation.TheimporteralsohastherighttohavegoodswhicharefurtherprocessedafterimportationvaluedundertheprovisionsofArticle5iftheimportersorequests.UnderArticle6thecustomsvalueisdeterminedonthebasisofthecomputedvalue.Boththesemethodspresentcertaindifficultiesandbecauseofthistheimporterisgiventheright,undertheprovisionsofArticle4,tochoosetheorderofapplicationofthetwomethods.
4.Article7setsouthowtodeterminethecustomsvalueincaseswhereitcannotbedeterminedundertheprovisionsofanyoftheprecedingArticles.
Members,
HavingregardtotheMultilateralTradeNegotiations;
DesiringtofurthertheobjectivesofGATT1994andtosecureadditionalbenefitsfortheinternationaltradeofdevelopingcountries;
RecognizingtheimportanceoftheprovisionsofArticleVIIofGATT1994anddesiringtoelaboraterulesfortheirapplicationinordertoprovidegreateruniformityandcertaintyintheirimplementation;
Recognizingtheneedforafair,uniformandneutralsystemforthevaluationofgoodsforcustomspurposesthatprecludestheuseofarbitraryorfictitiouscustomsvalues;
Recognizingthatthebasisforvaluationofgoodsforcustomspurposesshould,tothegreatestextentpossible,bethetransactionvalueofthegoodsbeingvalued;
Recognizingthatcustomsvalueshouldbebasedonsimpleandequitablecriteriaconsistentwithcommercialpracticesandthatvaluationproceduresshouldbeofgeneralapplicationwithoutdistinctionbetweensourcesofsupply;
Recognizingthatvaluationproceduresshouldnotbeusedtocombatdumping;
Herebyagreeasfollows:
正文:
PartI:
RulesonCustomsValuation
Article1backtotop
1.Thecustomsvalueofimportedgoodsshallbethetransactionvalue,thatisthepriceactuallypaidorpayableforthegoodswhensoldforexporttothecountryofimportationadjustedinaccordancewiththeprovisionsofArticle8,provided:
(a)thattherearenorestrictionsastothedispositionoruseofthegoodsbythebuyerotherthanrestrictionswhich:
(i)areimposedorrequiredbylaworbythepublicauthoritiesinthecountryofimportation;
(ii)limitthegeographicalareainwhichthegoodsmayberesold;or
(iii)donotsubstantiallyaffectthevalueofthegoods;
(b)thatthesaleorpriceisnotsubjecttosomeconditionorconsiderationforwhichavaluecannotbedeterminedwithrespecttothegoodsbeingvalued;
(c)thatnopartoftheproceedsofanysubsequentresale,disposaloruseofthegoodsbythebuyerwillaccruedirectlyorindirectlytotheseller,unlessanappropriateadjustmentcanbemadeinaccordancewiththeprovisionsofArticle8;and
(d)thatthebuyerandsellerarenotrelated,orwherethebuyerandsellerarerelated,thatthetransactionvalueisacceptableforcustomspurposesundertheprovisionsofparagraph2.
2.(a)Indeterminingwhetherthetransactionvalueisacceptableforthepurposesofparagraph1,thefactthatthebuyerandthesellerarerelatedwithinthemeaningofArticle15shallnotinitselfbegroundsforregardingthetransactionvalueasunacceptable.Insuchcasethecircumstancessurroundingthesaleshallbeexaminedandthetransactionvalueshallbeacceptedprovidedthattherelationshipdidnotinfluencetheprice.If,inthelightofinformationprovidedbytheimporterorotherwise,thecustomsadministrationhasgroundsforconsideringthattherelationshipinfluencedtheprice,itshallcommunicateitsgroundstotheimporterandtheimportershallbegivenareasonableopportunitytorespond.Iftheimportersorequests,thecommunicationofthegroundsshallbeinwriting.
(b)Inasalebetweenrelatedpersons,thetransactionvalueshallbeacceptedandthegoodsvaluedinaccordancewiththeprovisionsofparagraph1whenevertheimporterdemonstratesthatsuchvaluecloselyapproximatestooneofthefollowingoccurringatoraboutthesametime:
(i)thetransactionvalueinsalestounrelatedbuyersofidenticalorsimilargoodsforexporttothesamecountryofimportation;
(ii)thecustomsvalueofidenticalorsimilargoodsasdeterminedundertheprovisionsofArticle5;
(iii)thecustomsvalueofidenticalorsimilargoodsasdeterminedundertheprovisionsofArticle6;
Inapplyingtheforegoingtests,dueaccountshallbetakenofdemonstrateddifferencesincommerciallevels,quantitylevels,theelementsenumeratedinArticle8andcostsincurredbythesellerinsalesinwhichthesellerandthebuyerarenotrelatedthatarenotincurredbythesellerinsalesinwhichthesellerandthebuyerarerelated.
(c)Thetestssetforthinparagraph2(b)aretobeusedattheinitiativeoftheimporterandonlyforcomparisonpurposes.Substitutevaluesmaynotbeestablishedundertheprovisionsofparagraph2(b).
Article2backtotop
1.(a)IfthecustomsvalueoftheimportedgoodscannotbedeterminedundertheprovisionsofArticle1,thecustomsvalueshallbethetransactionvalueofidenticalgoodssoldforexporttothesamecountryofimportationandexportedatoraboutthesametimeasthegoodsbeingvalued.
(b)InapplyingthisArticle,thetransactionvalueofidenticalgoodsinasaleatthesamecommerciallevelandinsubstantiallythesamequantityasthegoodsbeingvaluedshallbeusedtodeterminethecustomsvalue.Wherenosuchsaleisfound,thetransactionvalueofidenticalgoodssoldatadifferentcommercialleveland/orindifferentquantities,adjustedtotakeaccountofdifferencesattributabletocommercialleveland/ortoquantity,shallbeused,providedthatsuchadjustmentscanbemadeonthebasisofdemonstratedevidencewhichclearlyestablishesthereasonablenessandaccuracyoftheadjustment,whethertheadjustmentleadstoanincreaseoradecreaseinthevalue.
2.Wherethecostsandchargesreferredtoinparagraph2ofArticle8areincludedinthetransactionvalue,anadjustmentshallbemadetotakeaccountofsignificantdifferencesinsuchcostsandchargesbetweentheimportedgoodsandtheidenticalgoodsinquestionarisingfromdifferencesindistancesandmodesoftransport.
3.If,inapplyingthisArticle,morethanonetransactionvalueofidenticalgoodsisfound,thelowestsuchvalueshallbeusedtodeterminethecustomsvalueoftheimportedgoods.
Article3backtotop
1.(a)IfthecustomsvalueoftheimportedgoodscannotbedeterminedundertheprovisionsofArticles1and2,thecustomsvalueshallbethetransactionvalueofsimilargoodssoldforexporttothesamecountryofimportationandexportedatoraboutthesametimeasthegoodsbeingvalued.
(b)InapplyingthisArticle,thetransactionvalueofsimilargoodsinasaleatthesamecommerciallevelandinsubstantiallythesamequantityasthegoodsbeingvaluedshallbeusedtodeterminethecustomsvalue.Wherenosuchsaleisfound,thetransactionvalueofsimilargoodssoldatadifferentcommercialleveland/orindifferentquantities,adjustedtotakeaccountofdifferencesattributabletocommercialleveland/ortoquantity,shallbeused,providedthatsuchadjustmentscanbemadeonthebasisofdemonstratedevidencewhichclearlyestablishesthereasonablenessandaccuracyoftheadjustment,whethertheadjustmentleadstoanincreaseoradecreaseinthevalue.
2.Wherethecostsandchargesreferredtoinparagraph2ofArticle8areincludedinthetransactionvalue,anadjustmentshallbemadetotakeaccountofsignificantdifferencesinsuchcostsandchargesbetween
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