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Article 1 Overeenkomst tot oprichting van de Wereldhandelsorganisatie

RULES ON CUSTOMS VALUATION

1 The customs value of imported goods shall be the transaction value, that is the price actually paid or payable for the goods when sold for export to the country of importation adjusted in accordance with the provisions of Article 8, provided:

a) that there are no restrictions as to the disposition or use of the goods by the buyer other than restrictions which:

i) are imposed or required by law or by the public authorities in the country of importation;

ii) limit the geographical area in which the goods may be resold; or

iii) do not substantially affect the value of the goods;

b) that the sale or price is not subject to some condition or consideration for which a value cannot be determined with respect to the goods being valued;

c) that no part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made in accordance with the provisions of Article 8; and

d) that the buyer and seller are not related, or where the buyer and seller are related, that the transaction value is acceptable for customs purposes under the provisions of paragraph 2.

2

a) In determining whether the transaction value is acceptable for the purposes of paragraph 1, the fact that the buyer and the seller are related within the meaning of Article 15 shall not in itself be grounds for regarding the transaction value as unacceptable. In such case the circumstances surrounding the sale shall be examined and the transaction value shall be accepted provided that the relationship did not influence the price. If, in the light of information provided by the importer or otherwise, the customs administration has grounds for considering that the relationship influenced the price, it shall communicate its grounds to the importer and the importer shall be given a reasonable opportunity to respond. If the importer so requests, the communication of the grounds shall be in writing.

b) In a sale between related persons, the transaction value shall be accepted and the goods valued in accordance with the provisions of paragraph 1 whenever the importer demonstrates that such value closely approximates to one of the following occurring at or about the same time:

i) the transaction value in sales to unrelated buyers of identical or similar goods for export to the same country of importation;

ii) the customs value of identical or similar goods as determined under the provisions of Article 5;

iii) the customs value of identical or similar goods as determined under the provisions of Article 6;

In applying the foregoing tests, due account shall be taken of demonstrated differences in commercial levels, quantity levels, the elements enumerated in Article 8 and costs incurred by the seller in sales in which the seller and the buyer are not related that are not incurred by the seller in sales in which the seller and the buyer are related.

c) The tests set forth in paragraph 2(b) are to be used at the initiative of the importer and only for comparison purposes. Substitute values may not be established under the provisions of paragraph 2(b).

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