Article 15 Overeenkomst tot oprichting van de Wereldhandelsorganisatie
RULES ON CUSTOMS VALUATION
1 In this Agreement:
a) "customs value of imported goods" means the value of goods for the purposes of levying ad valorem duties of customs on imported goods;
b) "country of importation" means country or customs territory of importation; and
c) "produced" includes grown, manufactured and mined.
2 In this Agreement:
a) "identical goods" means goods which are the same in all respects, including physical characteristics, quality and reputation. Minor differences in appearance would not preclude goods otherwise conforming to the definition from being regarded as identical;
b) "similar goods" means goods which, although not alike in all respects, have like characteristics and like component materials which enable them to perform the same functions and to be commercially interchangeable. The quality of the goods, their reputation and the existence of a trademark are among the factors to be considered in determining whether goods are similar;
c) the terms "identical goods" and "similar goods" do not include, as the case may be, goods which incorporate or reflect engineering, development, artwork, design work, and plans and sketches for which no adjustment has been made under paragraph l(b)(iv) of Article 8 because such elements were undertaken in the country of importation;
d) goods shall not be regarded as "identical goods" or "similar goods" unless they were produced in the same country as the goods being valued;
e) goods produced by a different person shall be taken into account only when there are no identical goods or similar goods, as the case may be, produced by the same person as the goods being valued.
3 In this Agreement "goods of the same class or kind" means goods which fall within a group or range of goods produced by a particular industry or industry sector, and includes identical or similar goods.
4 For the purposes of this Agreement, persons shall be deemed to be related only if:
a) they are officers or directors of one another's businesses;
b) they are legally recognized partners in business;
c) they are employer and employee;
d) any person directly or indirectly owns, controls or holds 5 per cent or more of the outstanding voting stock or shares of both of them;
e) one of them directly or indirectly controls the other;
f) both of them are directly or indirectly controlled by a third person;
g) together they directly or indirectly control a third person; or
h) they are members of the same family.
5 Persons who are associated in business with one another in that one is the sole agent, sole distributor or sole concessionaire, however described, of the other shall be deemed to be related for the purposes of this Agreement if they fall within the criteria of paragraph 4.
- 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