海关估价协议英文版

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1、AGREEMENTONIMPLEMENTATIONOFARTICLEVIIOFTHEGENERALAGREEMENTONTARIFFSANDTRADE1994GENERALINTRODUCTORYCOMMENTARY1.TheprimarybasisforcustomsvalueunderthisAgreementis"transactionvalue"asdefinedinArticle 1.Article1istobereadtogetherwithArticle8whichprovides,inter alia,foradjustmentstothepriceactually

2、paidorpayableincaseswherecertainspecificelementswhichareconsideredtoformapartofthevalueforcustomspurposesareincurredbythebuyerbutarenotincludedinthepriceactuallypaidorpayablefortheimportedgoods.Article8alsoprovidesfortheinclusioninthetransactionvalueofcertainconsiderationswhichmaypassfromthebu

3、yertothesellerintheformofspecifiedgoodsorservicesratherthanintheformofmoney.Articles2through7providemethodsofdeterminingthecustomsvaluewheneveritcannotbedeterminedundertheprovisionsofArticle 1.2.WherethecustomsvaluecannotbedeterminedundertheprovisionsofArticle1thereshouldnormallybeaprocessofco

4、nsultationbetweenthecustomsadministrationandimporterwithaviewtoarrivingatabasisofvalueundertheprovisionsofArticle2or3.Itmayoccur,forexample,thattheimporterhasinformationaboutthecustomsvalueofidenticalorsimilarimportedgoodswhichisnotimmediatelyavailabletothecustomsadministrationintheportofimpor

5、tation.Ontheotherhand,thecustomsadministrationmayhaveinformationaboutthecustomsvalueofidenticalorsimilarimportedgoodswhichisnotreadilyavailabletotheimporter.Aprocessofconsultationbetweenthetwopartieswillenableinformationtobeexchanged,subjecttotherequirementsofcommercialconfidentiality,withavie

6、wtodeterminingaproperbasisofvalueforcustomspurposes.3.Articles5and6providetwobasesfordeterminingthecustomsvaluewhereitcannotbedeterminedonthebasisofthetransactionvalueoftheimportedgoodsorofidenticalorsimilarimportedgoods.Underparagraph 1ofArticle5thecustomsvalueisdeterminedonthebasisoftheprice

7、atwhichthegoodsaresoldintheconditionasimportedtoanunrelatedbuyerinthecountryofimportation.TheimporteralsohastherighttohavegoodswhicharefurtherprocessedafterimportationvaluedundertheprovisionsofArticle5iftheimportersorequests.UnderArticl