海关估价协议英文版.docx
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海关估价协议英文版.docx
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海关估价协议英文版
AGREEMENTONIMPLEMENTATIONOFARTICLEVII
OFTHEGENERALAGREEMENTONTARIFFSANDTRADE1994
GENERALINTRODUCTORYCOMMENTARY
1.TheprimarybasisforcustomsvalueunderthisAgreementis"transactionvalue"asdefinedinArticle 1.Article1istobereadtogetherwithArticle8whichprovides,inter alia,foradjustmentstothepriceactuallypaidorpayableincaseswherecertainspecificelementswhichareconsideredtoformapartofthevalueforcustomspurposesareincurredbythebuyerbutarenotincludedinthepriceactuallypaidorpayablefortheimportedgoods.Article8alsoprovidesfortheinclusioninthetransactionvalueofcertainconsiderationswhichmaypassfromthebuyertothesellerintheformofspecifiedgoodsorservicesratherthanintheformofmoney.Articles2through7providemethodsofdeterminingthecustomsvaluewheneveritcannotbedeterminedundertheprovisionsofArticle 1.
2.WherethecustomsvaluecannotbedeterminedundertheprovisionsofArticle1thereshouldnormallybeaprocessofconsultationbetweenthecustomsadministrationandimporterwithaviewtoarrivingatabasisofvalueundertheprovisionsofArticle2or3.Itmayoccur,forexample,thattheimporterhasinformationaboutthecustomsvalueofidenticalorsimilarimportedgoodswhichisnotimmediatelyavailabletothecustomsadministrationintheportofimportation.Ontheotherhand,thecustomsadministrationmayhaveinformationaboutthecustomsvalueofidenticalorsimilarimportedgoodswhichisnotreadilyavailabletotheimporter.Aprocessofconsultationbetweenthetwopartieswillenableinformationtobeexchanged,subjecttotherequirementsofcommercialconfidentiality,withaviewtodeterminingaproperbasisofvalueforcustomspurposes.
3.Articles5and6providetwobasesfordeterminingthecustomsvaluewhereitcannotbedeterminedonthebasisofthetransactionvalueoftheimportedgoodsorofidenticalorsimilarimportedgoods.Underparagraph 1ofArticle5thecustomsvalueisdeterminedonthebasisofthepriceatwhichthegoodsaresoldintheconditionasimportedtoanunrelatedbuyerinthecountryofimportation.TheimporteralsohastherighttohavegoodswhicharefurtherprocessedafterimportationvaluedundertheprovisionsofArticle5iftheimportersorequests.UnderArticle6thecustomsvalueisdeterminedonthebasisofthecomputedvalue.Boththesemethodspresentcertaindifficultiesandbecauseofthistheimporterisgiventheright,undertheprovisionsofArticle4,tochoosetheorderofapplicationofthetwomethods.
4.Article7setsouthowtodeterminethecustomsvalueincaseswhereitcannotbedeterminedundertheprovisionsofanyoftheprecedingArticles.
Members,
Having regardtotheMultilateralTradeNegotiations;
DesiringtofurthertheobjectivesofGATT 1994andtosecureadditionalbenefitsfortheinternationaltradeofdevelopingcountries;
RecognizingtheimportanceoftheprovisionsofArticleVIIofGATT 1994anddesiringtoelaboraterulesfortheirapplicationinordertoprovidegreateruniformityandcertaintyintheirimplementation;
Recognizingtheneedforafair,uniformandneutralsystemforthevaluationofgoodsforcustomspurposesthatprecludestheuseofarbitraryorfictitiouscustomsvalues;
Recognizingthatthebasisforvaluationofgoodsforcustomspurposesshould,tothegreatestextentpossible,bethetransactionvalueofthegoodsbeingvalued;
Recognizingthatcustomsvalueshouldbebasedonsimpleandequitablecriteriaconsistentwithcommercialpracticesandthatvaluationproceduresshouldbeofgeneralapplicationwithoutdistinctionbetweensourcesofsupply;
Recognizingthatvaluationproceduresshouldnotbeusedtocombatdumping;
Herebyagreeasfollows:
PARTI
RULESONCUSTOMSVALUATION
Article1
1.Thecustomsvalueofimportedgoodsshallbethetransactionvalue,thatisthepriceactuallypaidorpayableforthegoodswhensoldforexporttothecountryofimportationadjustedinaccordancewiththeprovisionsofArticle8,provided:
(a)thattherearenorestrictionsastothedispositionoruseofthegoodsbythebuyerotherthanrestrictionswhich:
(i)areimposedorrequiredbylaworbythepublicauthoritiesinthecountryofimportation;
(ii)limitthegeographicalareainwhichthegoodsmayberesold;or
(iii)donotsubstantiallyaffectthevalueofthegoods;
(b)thatthesaleorpriceisnotsubjecttosomeconditionorconsiderationforwhichavaluecannotbedeterminedwithrespecttothegoodsbeingvalued;
(c)thatnopartoftheproceedsofanysubsequentresale,disposaloruseofthegoodsbythebuyerwillaccruedirectlyorindirectlytotheseller,unlessanappropriateadjustmentcanbemadeinaccordancewiththeprovisionsofArticle8;and
(d)thatthebuye
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