世界贸易组织法Chapt ppt课件.ppt

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1、4.2AgreementonCustomsValuation海关估价协议14.2.1BackgroundtoAgreementonCustomsValuationRelevantProvisionsinGATTArticleVIIValueforcustomspurposesofimportedmerchandiseshouldbebasedonitsactualvalueoftheimportedmerchandiseonwhichisassessed，oroflikemerchandise;andshouldnotb

2、ebasedonvalueofmerchandiseofnationaloriginoronarbitraryorfictitiousvalues对进口商品的海关估价应根据进行估价的进口商品或同类商品的实际价格，不应根据国产品的价格或任意或虚构的价格。2“Actualvalue”shouldbethepriceatwhich,atthetimeandplacedeterminedbythelegislationofimportation,suchorlikemerchandiseissoldorofferedforsal

3、eintheordinarycourseoftradeunderfullycompetitivecondition;“实际价格”应为在进口国立法确定的时间和地点，在正常贸易过程中和充分竞争条件下，此类或同类商品销售或标价出售的价格。Whentheactualvalueisnotascertainable,thevalueforcustomspurposesshouldbebasedonthenearestascertainableequivalentofsuchvalue.如不能确定实际价格，则海关估价应依据可确定的最接

4、近于实际价格的相当价格。3CustomsValuationCodeduringTokyoRound东京回合达成的《海关估价守则》TheprecursortotheAgreementonCustomsValuationwastheAgreementonImplementationofArticleVIIofGATTreachedin1979duringtheTokyoRoundofmulti-lateraltradenegotiations(1973-79)(‘CustomsValuationCode’)《关于实施关税与贸

5、易总协定第7条的协议》（也称《海关估价守则》）ThisAgreementwastogiveeffecttothebasicprinciplesofcustomsvaluationlaiddowninGATTArticleVII.44.2.2AgreementonCustomsValuationduringUR乌拉圭回合达成《海关估价协议》AgreementonImplementationofArticleVIIofGATT1994(AgreementonCustomsValuation)isalmostthesameas

6、the‘CustomsValuationCode’oftheTokyoRoundCountrieswereboundtosignitonaccountof‘SingleUndertaking’natureofURAgreementsTheAgreementonCustomsValuationprovideselaboraterulesforfullanduniformimplementationofArticleVIIofGATT1994.Thiswouldapplywherecustomsdutiesarelevied

7、onadvalorem（从价的）basis.54.2.3MainContentsofAgreementonCustomsValuation海关估价协议的主要内容MethodsofCustomsValuation1.transactionvalueofimportedgoods;进口货物的成交价格；2.transactionvalueofidenticalgoods;相同货物的成交价格3.transactionvalueofsimilargoods；4.deductivevalue；倒扣价格5.computedvalue计

8、算价格6.otherreasonablemethods其他合理方法6UnderthisAgreement,itisrecognizedthattothegreatestextentpossible,thevaluationofgoodsforCustomspurposeshouldbethetransactionva