Download The valuation of goods for customs purposes by Henk De Pagter, Richard Van Raan (auth.) PDF
By Henk De Pagter, Richard Van Raan (auth.)
This e-book was once written in keeping with the arrival into strength at the first of January 1981 of the Customs Valuation Code of the GATT, an contract which has been utilized unilaterally by means of the EEC and the united states because the first of July 1980. because of the new contract a uniform process for the valuation of products for customs reasons might be used for the 1st time in heritage of overseas exchange by means of an important buying and selling countries. this is often noticeable as an incredible step within the removing of alternate obstacles, because the use of a uniform approach permits any one thinking about foreign exchange to foresee with moderate accuracy the remedy he'll obtain in different international locations. This booklet offers a survey of the recent process, including the appliance and interpretation which to our opinion can be anticipated at the foundation of the overseas discussions. a few cognizance is paid, in addition, to the remainder structures of valuation of products which the exporter may possibly stumble upon. In scripting this ebook we've not in simple terms had the purpose of offering a resource of data for exporters, yet we think it is going to be of use to someone who's, or should be, drawn to the customs valuation. March 1981, the authors. V Richard van Raan, after learning civil legislation on the collage of Leiden, specialized himself in financial legislations. Henk de Pagter studied financial legislations in Rotterdam.
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Additional resources for The valuation of goods for customs purposes
3. iJ. b. B. INFORMATION If the customs administration makes use of data other than those supplied by the producer in order to establish the computed value, the producer must at his request be informed of the provenance and the calculations made on the basis of those data. Article 10 of the Code, which guarantees the confidentiality of certain data supplied to the customs administration, should, however, be kept in mind. It is stated in the second paragraph of article 6 that the customs administration cannot force anyone not resident in the territory of importation to supply data or to allow an inquiry in order to determinate the computed value.
37 Chapter 11. The deductive value A. REVERSAL OF THE ORDER OF APPLICATION OF METHODS 4 AND 5 If the customs value cannot be detennined by means of the first three methods, the importer may show preference for the application of the fifth method before the fourth method (see art. 4 Code). The developing countries have been given the opportunity (Protocol to the Code, article I, paragraph 4) to provide that such a choice will need the approval of the customs authorities. B. THE METHOD The starting-point for the deductive value is the price for which the imported goods or identical or similar imported goods are sold in the country of importation to persons who are unrelated to the sellers of the goods.
During the negotiations in Geneva a number of countries urged to include an article which would, as a counterpart of article 8, name a few deductible items. Such an article has not been included, which is hardly surprising because of the indefinite character of such elements. However, it is recommendable to invoice all elements beyond the scope of the transaction value in the sense of article 1 either separately or in such a way that they are distinguishable. III. CONDITIONS TO BE MET BY THE TRANSACTION VALUE GENERAL The transaction value found after making the adjustments according to article 8 must meet four further conditions set out in the Code if this method is to be used: A.