海关估价协议(英文版)(doc 30页)

海关估价协议内容提要：
General Introductory Commentary
1.         The primary basis for customs value under this Agreement is “transaction value” as defined in Article 1.  Article 1 is to be read together with Article 8 which provides, inter alia, for adjustments to the price actually paid or payable in cases where certain specific elements which are considered to form a part of the value for customs purposes are incurred by the buyer but are not included in the price actually paid or payable for the imported goods.  Article 8 also provides for the inclusion in the transaction value of certain considerations which may pass from the buyer to the seller in the form of specified goods or services rather than in the form of money.  Articles 2 through 7 provide methods of determining the customs value whenever it cannot be determined under the provisions of Article 1.
2.         Where the customs value cannot be determined under the provisions of Article 1 there should normally be a process of consultation between the customs administration and importer with a view to arriving at a basis of value under the provisions of Article 2 or 3.  It may occur, for example, that the importer has information about the customs value of identical or similar imported goods which is not immediately available to the customs administration in the port of importation.  On the other hand, the customs administration may have information about the customs value of identical or similar imported goods which is not readily available to the importer.  A process of consultation between the two parties will enable information to be exchanged, subject to the requirements of commercial confidentiality, with a view to determining a proper basis of value for customs purposes.

..............................

上一篇：国际商事合同法(doc 7页)

下一篇：海关估价协议(doc 24页)

M的奇迹——麦当劳商法

基金发行的规则(doc 70页)

环境管理适用法律法规浏览表(doc 4页)

货物仓储法律规范(doc 77页)

法律法规要求管理工作程序(doc 4页)

法律法规遵循情况评价表(doc 2页)