海关估价协议英文版doc 30页.docx

海关估价协议英文版doc 30页.docx

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海关估价协议英文版doc30页

海关估价协议（英文版）（doc30页）

背景：

AgreementonImplementationofArticleVIIoftheGeneralAgreementonTariffsandTrade1994

GeneralIntroductoryCommentary

1.TheprimarybasisforcustomsvalueunderthisAgreementis“transactionvalue”asdefinedinArticle1.Article1istobereadtogetherwithArticle8whichprovides,interalia,foradjustmentstothepriceactuallypaidorpayableincaseswherecertainspecificelementswhichareconsideredtoformapartofthevalueforcustomspurposesareincurredbythebuyerbutarenotincludedinthepriceactuallypaidorpayablefortheimportedgoods.Article8alsoprovidesfortheinclusioninthetransactionvalueofcertainconsiderationswhichmaypassfromthebuyertothesellerintheformofspecifiedgoodsorservicesratherthanintheformofmoney.Articles2through

determiningaproperbasisofvalueforcustomspurposes.

3.Articles5and6providetwobasesfordeterminingthecustomsvaluewhereitcannotbedeterminedonthebasisofthetransactionvalueoftheimportedgoodsorofidenticalorsimilarimportedgoods.Underparagraph1ofArticle5thecustomsvalueisdeterminedonthebasisofthepriceatwhichthegoodsaresoldintheconditionasimportedtoanunrelatedbuyerinthecountryofimportation.TheimporteralsohastherighttohavegoodswhicharefurtherprocessedafterimportationvaluedundertheprovisionsofArticle5iftheimportersorequests.UnderArticle6thecustomsvalueisdeterminedonthebasisofthecomputedvalue.Boththesemethodspresentcertaindifficultiesandbecauseofthistheimporterisgiventheright,undertheprovisionsofArticle4,tochoosetheorderofapplicationofthetwomethods.

4.Article7setsouthowtodeterminethecustomsvalueincaseswhereitcannotbedeterminedundertheprovisionsofanyoftheprecedingArticles.

Members,

HavingregardtotheMultilateralTradeNegotiations;

DesiringtofurthertheobjectivesofGATT1994andtosecureadditionalbenefitsfortheinternationaltradeofdevelopingcountries;

RecognizingtheimportanceoftheprovisionsofArticleVIIofGATT1994anddesiringtoelaboraterulesfortheirapplicationinordertoprovidegreateruniformityandcertaintyintheirimplementation;

Recognizingtheneedforafair,uniformandneutralsystemforthevaluationofgoodsforcustomspurposesthatprecludestheuseofarbitraryorfictitiouscustomsvalues;

Recognizingthatthebasisforvaluationofgoodsforcustomspurposesshould,tothegreatestextentpossible,bethetransactionvalueofthegoodsbeingvalued;

Recognizingthatcustomsvalueshouldbebasedonsimpleandequitablecriteriaconsistentwithcommercialpracticesandthatvaluationproceduresshouldbeofgeneralapplicationwithoutdistinctionbetweensourcesofsupply;

Recognizingthatvaluationproceduresshouldnotbeusedtocombatdumping;

Herebyagreeasfollows:

正文：

PartI:

RulesonCustomsValuation

Article1backtotop

1.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,thetransactionvalueshallbeacceptedandthegoodsvaluedinaccordancewiththeprovisionsofparagraph1whenevertheimporterdemonstratesthatsuchvaluecloselyapproximatestooneofthefollowingoccurringatoraboutthesametime:

（i）thetransactionvalueinsalestounrelatedbuyersofidenticalorsimilargoodsforexporttothesamecountryofimportation;

（ii）thecustomsvalueofidenticalorsimilargoodsasdeterminedundertheprovisionsofArticle5;

（iii）thecustomsvalueofidenticalorsimilargoodsasdeterminedundertheprovisionsofArticle6;

Inapplyingtheforegoingtests,dueaccountshallbetakenofdemonstrateddifferencesincommerciallevels,quantitylevels,theelementsenumeratedinArticle8andcostsincurredbythesellerinsalesinwhichthesellerandthebuyerarenotrelatedthatarenotincurredbythesellerinsalesinwhichthesellerandthebuyerarerelated.

（c）Thetestssetforthinparagraph2（b）aretobeusedattheinitiativeoftheimporterandonlyforcomparisonpurposes.Substitutevaluesmaynotbeestablishedundertheprovisionsofparagraph2（b）.

Article2backtotop

1.（a）IfthecustomsvalueoftheimportedgoodscannotbedeterminedundertheprovisionsofArticle1,thecustomsvalueshallbethetransactionvalueofidenticalgoodssoldforexporttothesamecountryofimportationandexportedatoraboutthesametimeasthegoodsbeingvalued.

（b）InapplyingthisArticle,thetransactionvalueofidenticalgoodsinasaleatthesamecommerciallevelandinsubstantiallythesamequantityasthegoodsbeingvaluedshallbeusedtodeterminethecustomsvalue.Wherenosuchsaleisfound,thetransactionvalueofidenticalgoodssoldatadifferentcommercialleveland/orindifferentquantities,adjustedtotakeaccountofdifferencesattributabletocommercialleveland/ortoquantity,shallbeused,providedthatsuchadjustmentscanbemadeonthebasisofdemonstratedevidencewhichclearlyestablishesthereasonablenessandaccuracyoftheadjustment,whethertheadjustmentleadstoanincreaseoradecreaseinthevalue.

2.Wherethecostsandchargesreferredtoinparagraph2ofArticle8areincludedinthetransactionvalue,anadjustmentshallbemadetotakeaccountofsignificantdifferencesinsuchcostsandchargesbetweentheimportedgoodsandtheidenticalgoodsinquestionarisingfromdifferencesindistancesandmodesoftransport.

3.If,inapplyingthisArticle,morethanonetransactionvalueofidenticalgoodsisfound,thelowestsuchvalueshallbeusedtodeterminethecustomsvalueoftheimportedgoods.

Article3backtotop

1.（a）IfthecustomsvalueoftheimportedgoodscannotbedeterminedundertheprovisionsofArticles1and2,thecustomsvalueshallbethetransactionvalueofsimilargoodssoldforexporttothesamecountryofimportationandexportedatoraboutthesametimeasthegoodsbeingvalued.

（b）InapplyingthisArticle,thetransactionvalueofsimilargoodsinasaleatthesamecommerciallevelandinsubstantiallythesamequantityasthegoodsbeingvaluedshallbeusedtodeterminethecustomsvalue.Wherenosuchsaleisfound,thetransactionvalueofsimilargoodssoldatadifferentcommercialleveland/orindifferentquantities,adjustedtotakeaccountofdifferencesattributabletocommercialleveland/ortoquantity,shallbeused,providedthatsuchadjustmentscanbemadeonthebasisofdemonstratedevidencewhichclearlyestablishesthereasonablenessandaccuracyoftheadjustment,whethertheadjustmentleadstoanincreaseoradecreaseinthevalue.

2.Wherethecostsandchargesreferredtoinparagraph2ofArticle8areincludedinthetransactionvalue,anadjustmentshallbemadetotakeaccountofsignificantdifferencesinsuchcostsandchargesbetweentheimportedgoodsandthesimilargoodsinquestionarisingfromdifferencesindistancesandmodesoftransport.

3.If,inapplyingthisArticle,morethanonetransactionvalueofsimilargoodsisfound,thelowestsuchvalueshallbeusedtodeterminethecustomsvalueoftheimportedgoods.

Article4backtotop

IfthecustomsvalueoftheimportedgoodscannotbedeterminedundertheprovisionsofArticles1,2and3,thecustomsvalueshallbedeterminedundertheprovisionsofArticle5or,whenthecustomsvaluecannotbedeterminedunderthatArticle,undertheprovisionsofArticle6exceptthat,attherequestoftheimporter,theorderofapplicationofArticles5and6shallbereversed.

Article5backtotop

1.（a）Iftheimportedgoodsoridenticalorsimilarimportedgoodsaresoldinthecountryofimportationintheconditionasimported,thecustomsvalueoftheimportedgoodsundertheprovisions