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Article 6 Overeenkomst tot oprichting van de Wereldhandelsorganisatie

RULES ON CUSTOMS VALUATION

1 The customs value of imported goods under the provisions of this Article shall be based on a computed value. Computed value shall consist of the sum of:

a) the cost or value of materials and fabrication or other processing employed in producing the imported goods;

b) an amount for profit and general expenses equal to that usually reflected in sales of goods of the same class or kind as the goods being valued which are made by producers in the country of exportation for export to the country of importation;

c) the cost or value of all other expenses necessary to reflect the valuation option chosen by the Member under paragraph 2 of Article 8.

2 No Member may require or compel any person not resident in its own territory to produce for examination, or to allow access to, any account or other record for the purposes of determining a computed value. However, information supplied by the producer of the goods for the purposes of determining the customs value under the provisions of this Article may be verified in another country by the authorities of the country of importation with the agreement of the producer and provided they give sufficient advance notice to the government of the country in question and the latter does not object to the investigation.

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