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时间:2020-01-24
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1、背景:AgreementonImplementationofArticleVIIoftheGeneralAgreementonTariffsandTrade1994GeneralIntroductoryCommentary1.TheprimarybasisforcustomsvalueunderthisAgreementis“transactionvalue”asdefinedinArticle1.Article1istobereadtogetherwithArticle8whichprovides,interalia,foradjustmentstothepriceactuallypa
2、idorpayableincaseswherecertainspecificelementswhichareconsideredtoformapartofthevalueforcustomspurposesareincurredbythebuyerbutarenotincludedinthepriceactuallypaidorpayablefortheimportedgoods.Article8alsoprovidesfortheinclusioninthetransactionvalueofcertainconsiderationswhichmaypassfromthebuyerto
3、thesellerintheformofspecifiedgoodsorservicesratherthanintheformofmoney.Articles2through7providemethodsofdeterminingthecustomsvaluewheneveritcannotbedeterminedundertheprovisionsofArticle1.2.WherethecustomsvaluecannotbedeterminedundertheprovisionsofArticle1thereshouldnormallybeaprocessofconsultatio
4、nbetweenthecustomsadministrationandimporterwithaviewtoarrivingatabasisofvalueundertheprovisionsofArticle2or3.Itmayoccur,forexample,thattheimporterhasinformationaboutthecustomsvalueofidenticalorsimilarimportedgoodswhichisnotimmediatelyavailabletothecustomsadministrationintheportofimportation.Onthe
5、otherhand,thecustomsadministrationmayhaveinformationaboutthecustomsvalueofidenticalorsimilarimportedgoodswhichisnotreadilyavailabletotheimporter.Aprocessofconsultationbetweenthetwopartieswillenableinformationtobeexchanged,subjecttotherequirementsofcommercialconfidentiality,withaviewtodetermininga
6、properbasisofvalueforcustomspurposes.3.Articles5and6providetwobasesfordeterminingthecustomsvaluewhereitcannotbedeterminedonthebasisofthetransactionvalueoftheimportedgoodsorofidenticalorsimilarimportedgoods.Underparagraph1ofArticle5thecustomsvalueisdeterminedonthebasisofthepriceatwhichthegoodsares
7、oldintheconditionasimportedtoanunrelatedbuyerinthecountryofimportation.TheimporteralsohastherighttohavegoodswhicharefurtherprocessedafterimportationvaluedundertheprovisionsofArticle5iftheimportersorequests.UnderArticle
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