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Wto Customs Valuation Agreement Text

Wto Customs Valuation Agreement Text

whereas customs value should be based on simple and fair criteria, consistent with business practices, and that assessment procedures indiscriminately between sources of supply should be generalised; 3. Members of developed countries provide technical assistance to members of developed countries who request it, under mutually agreed conditions. On this basis, members of developed countries establish technical assistance programmes that may include, among other things, staff training, assistance in the preparation of enforcement measures, access to sources of information on the customs assessment methodology and advice on the implementation of the provisions of this agreement. Considering that the basis for assessing goods for customs purposes should, as far as possible, be the transactional value of the goods to be assessed; 1. Reflects the changes introduced as a result of the procedural correction of 23 September 2014 (WT/Let/986). The specific and differentiated provisions (SDT) concern extensions of transposition times, reservations about maintaining a system of minimum values and technical assistance. They are contained in Article 20 and Appendix III of the agreement, which do not specifically concern LDCs. Each member`s legislation provides for a determination of the customs value of the importer`s or other person responsible for paying the fee. The agreement identifies certain situations in which the transaction value of imported goods is not acceptable for customs purposes. They occur: if there are restrictions on the availability or use of the goods by the buyer (with a few exceptions); where the sale or price of the goods is subject to a condition or consideration for which no value can be determined; When part of the proceeds from subsequent use of the goods by the buyer is returned to the seller; or, with a few exceptions, if the buyer and seller are “related” (e.g.

B business partners, employers, employees, civil servants or managers in the company of the other company. On written request, the importer has the right to declare in writing, by the customs administration of the importing country, how the customs value of importers` products was determined. b) When neither imported goods, neither identical or imported similar goods are sold at the time of the import of the goods to be assessed, the customs value, subject to the unit price at which identical or similar imported goods are sold, is, subject to paragraph 1, point a), in the state in which it is imported as soon as possible after the importation of the goods, but before the expiry of importation 90 days after that importation. This agreement should not be construed as limiting or questioning the rights of customs authorities to respect or challenge the accuracy or accuracy of a declaration, document or statement submitted for customs assessment. 2. Where neither imported goods, identical goods nor similar imported goods are sold in the country of import on the condition that they are imported, the customs value is determined, at the request of the importer, on the basis of the unit price at which imported goods are sold in the import country in the largest total quantity of persons who are not related to the persons to whom they purchase, taking into account the added value of that processing and the deductions provided in paragraph 1.


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