海关估价协议英文版

AGREEMENTONIMPLEMENTATIONOFARTICLEVIIOFTHEGENERALAGREEMENTONTARIFFSANDTRADE1994GENERALINTRODUCTORYCOMMENTARY1.TheprimarybasisforcustomsvalueunderthisAgreementistransactionvalueasdefinedinArticle1.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:PARTIRULESONCUSTOMSVALUATIONArticle11.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,thetransactionvalueshallbeacce