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Note to Article 11 Overeenkomst tot oprichting van de Wereldhandelsorganisatie

1. Article 11 provides the importer with the right to appeal against a valuation determination made by the customs administration for the goods being valued. Appeal may first be to a higher level in the customs administration, but the importer shall have the right in the final instance to appeal to the judiciary.

2. “Without penalty” means that the importer shall not be subject to a fine or threat of fine merely because the importer chose to exercise the right of appeal. Payment of normal court costs and lawyers' fees shall not be considered to be a fine.

3. However, nothing in Article 11 shall prevent a Member from requiring full payment of assessed customs duties prior to an appeal.

Regeling
Overeenkomst tot oprichting van de Wereldhandelsorganisatie
Afkortingen
GATS, GATT 1994, TRIPS, WTO, WTO Oprichting
Soort
Verdrag
Geldend vanaf
23-01-2017
BWB-id
BWBV0001160
Versie
2017-01-23_0

In de hele regeling · Officiële tekst op wetten.overheid.nl