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时间:2021-08-24
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1、背景:AgreementonImplementationofArticleVIIoftheGeneralAgreementonTariffsandTrade1994GeneralIntroductoryCommentary1.TheprimarybasisforcustomsvalueunderthisAgreementis“transactionvaluedefinedinArticle1.Article1istobereadtogetherwithArticle8whichprovides,interalia,foradjustmentstothepriceact
2、uallypaidorpayableincaseswherecertainspecificelementswhichareconsideredtoformapartofthevalueforcustomspurposesareincurredbythebuyerbutarenotincludedinthepriceactuallypaidorpayablefortheimportedgoods.Article8alsoprovidesfortheinclusioninthetransactionvalueofcertainconsiderationswhichmayp
3、assfromthebuyertothesellerintheformofspecifiedgoodsorservicesratherthanintheformofmoney.Articles2through7providemethodsofdeterminingthecustomsvaluewheneveritcannotbedeterminedundertheprovisionsofArticle1.2.WherethecustomsvaluecannotbedeterminedundertheprovisionsofArticle1thereshouldnorm
4、allybeaprocessofconsultationbetweenthecustomsadministrationandimporterwithaviewtoarrivingatabasisofvalueundertheprovisionsofArticle2or3.Itmayoccur,forexample,thattheimporterhasinformationaboutthecustomsvalueofidenticalorsimilarimportedgoodswhichisnotimmediatelyavailabletothecustomsadmin
5、istrationintheportofimportation.Ontheotherhand,thecustomsadministrationmayhaveinformationaboutthecustomsvalueofidenticalorsimilarimportedgoodswhichisnotreadilyavailabletotheimporter.Aprocessofconsultationbetweenthetwopartieswillenableinformationtobeexchanged,subjecttotherequirementsofco
6、mmercialconfidentiality,withaviewtodeterminingaproperbasisofvalueforcustomspurposes.3.Articles5and6providetwobasesfordeterminingthecustomsvaluewhereitcannotbedeterminedonthebasisofthetransactionvalueoftheimportedgoodsorofidenticalorsimilarimportedgoods.Underparagraph1ofArticle5thecustom
7、svalueisdeterminedonthebasisofthepriceatwhichthegoodsaresoldintheconditionasimportedtoanunrelatedbuyerinthecountryofimportation.TheimporteralsohastherighttohavegoodswhicharefurtherprocessedafterimportationvaluedundertheprovisionsofArticle5iftheimportersorequests.UnderArticle6th
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