Douanewaarde in een globaliserende wereld (FM nr. 164) 2021/9.6.2:9.6.2 Aannames en argumenten van de Technische commissie douanewaarde

Douanewaarde in een globaliserende wereld (FM nr. 164) 2021/9.6.2

9.6.2 Aannames en argumenten van de Technische commissie douanewaarde

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

De aannames en argumenten van de Technische commissie douanewaarde van de WDO luiden als volgt:

1.

Article 1 of the CVA implicitly assumes that the buyer would normally be located in the country of importation, as Article 1.1(a)(i) refers to possible restrictions in the country of importation that have an impact on the declared value.

2.

A transaction value based on the first sale may not fully reflect the substance of the inputs resulting from, or forming part of the entire commercial chain as envisioned by the General Introductory Commentary, and Articles 1 and 8 of the CVA.1

3.

The terms ‘buyer’ and ‘importer’ are used interchangeably among the provisions of the Valuation Agreement and the various explanatory or additional texts.

4.

In a series of sales, the first sale usually involves a sale between a producer and a local distributor in the same country. Such sales cannot be used to determine the customs value under Article 7 of the Valuation Agreement which excludes the use of a price in the domestic market of the seller.

5.

Customs authorities may find it difficult to verify the information related to the first sale. Therefore, they will find it difficult to use the first sale rule as a basis for determining customs value.

Deze functie is alleen te gebruiken als je bent ingelogd.