海关估价协议英文版.docx

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