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Article 5 Overeenkomst tot oprichting van de Wereldhandelsorganisatie

RULES ON CUSTOMS VALUATION

1

a) If the imported goods or identical or similar imported goods are sold in the country of importation in the condition as imported, the customs value of the imported goods under the provisions of this Article shall be based on the unit price at which the imported goods or identical or similar imported goods are so sold in the greatest aggregate quantity, at or about the time of the importation of the goods being valued, to persons who are not related to the persons from whom they buy such goods, subject to deductions for the following:

i) either the commissions usually paid or agreed to be paid or the additions usually made for profit and general expenses in connection with sales in such country of imported goods of the same class or kind;

ii) the usual costs of transport and insurance and associated costs incurred within the country of importation;

iii) where appropriate, the costs and charges referred to in paragraph 2 of Article 8; and

iv) the customs duties and other national taxes payable in the country of importation by reason of the importation or sale of the goods.

b) If neither the imported goods nor identical nor similar imported goods are sold at or about the time of importation of the goods being valued, the customs value shall, subject otherwise to the provisions of paragraph la), be based on the unit price at which the imported goods or identical or similar imported goods are sold in the country of importation in the condition as imported at the earliest date after the importation of the goods being valued but before the expiration of 90 days after such importation.

2 If neither the imported goods nor identical nor similar imported goods are sold in the country of importation in the condition as imported, then, if the importer so requests, the customs value shall be based on the unit price at which the imported goods, after further processing, are sold in the greatest aggregate quantity to persons in the country of importation who are not related to the persons from whom they buy such goods, due allowance being made for the value added by such processing and the deductions provided for in paragraph l(a).

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