1、海关估价协议英文版AGREEMENT ON IMPLEMENTATION OF ARTICLE VIIOF THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994GENERAL INTRODUCTORY COMMENTARY 1. The primary basis for customs value under this Agreement is transaction value as defined in Article1. Article 1 is to be read together with Article 8 which provides
2、, interalia, for adjustments to the price actually paid or payable in cases where certain specific elements which are considered to form a part of the value for customs purposes are incurred by the buyer but are not included in the price actually paid or payable for the imported goods. Article 8 als
3、o provides for the inclusion in the transaction value of certain considerations which may pass from the buyer to the seller in the form of specified goods or services rather than in the form of money. Articles 2 through 7 provide methods of determining the customs value whenever it cannot be determi
4、ned under the provisions of Article1. 2. Where the customs value cannot be determined under the provisions of Article 1 there should normally be a process of consultation between the customs administration and importer with a view to arriving at a basis of value under the provisions of Article 2 or
5、3. It may occur, for example, that the importer has information about the customs value of identical or similar imported goods which is not immediately available to the customs administration in the port of importation. On the other hand, the customs administration may have information about the cus
6、toms value of identical or similar imported goods which is not readily available to the importer. A process of consultation between the two parties will enable information to be exchanged, subject to the requirements of commercial confidentiality, with a view to determining a proper basis of value f
7、or customs purposes. 3. Articles 5 and 6 provide two bases for determining the customs value where it cannot be determined on the basis of the transaction value of the imported goods or of identical or similar imported goods. Under paragraph1 of Article 5 the customs value is determined on the basis
8、 of the price at which the goods are sold in the condition as imported to an unrelated buyer in the country of importation. The importer also has the right to have goods which are further processed after importation valued under the provisions of Article 5 if the importer so requests. Under Article
9、6 the customs value is determined on the basis of the computed value. Both these methods present certain difficulties and because of this the importer is given the right, under the provisions of Article 4, to choose the order of application of the two methods. 4. Article 7 sets out how to determine
10、the customs value in cases where it cannot be determined under the provisions of any of the preceding Articles. Members, Havingregard to the Multilateral Trade Negotiations; Desiring to further the objectives of GATT1994 and to secure additional benefits for the international trade of developing cou
11、ntries; Recognizing the importance of the provisions of Article VII of GATT1994 and desiring to elaborate rules for their application in order to provide greater uniformity and certainty in their implementation; Recognizing the need for a fair, uniform and neutral system for the valuation of goods f
12、or customs purposes that precludes the use of arbitrary or fictitious customs values; Recognizing that the basis for valuation of goods for customs purposes should, to the greatest extent possible, be the transaction value of the goods being valued; Recognizing that customs value should be based on
13、simple and equitable criteria consistent with commercial practices and that valuation procedures should be of general application without distinction between sources of supply; Recognizing that valuation procedures should not be used to combat dumping; Hereby agree as follows: PART I RULES ON CUSTOM
14、S VALUATIONArticle 11. The customs value of imported goods shall be the transaction value, that is the price actually paid or payable for the goods when sold for export to the country of importation adjusted in accordance with the provisions of Article 8, provided: (a) that there are no restrictions
15、 as to the disposition or use of the goods by the buyer other than restrictions which: (i) are imposed or required by law or by the public authorities in the country of importation; (ii) limit the geographical area in which the goods may be resold; or (iii) do not substantially affect the value of t
16、he goods; (b) that the sale or price is not subject to some condition or consideration for which a value cannot be determined with respect to the goods being valued; (c) that no part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made in accordance with the provisions of Article 8; and (d) that the buye
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