Agreement Establishing the World Trade Organization
Decision Regarding Cases Where Customs Administrations Have Reasons to Doubt the Truth or Accuracy of the Declared Value
Ministers,
Invite the Committee on Customs Valuation established
under the Agreement on Implementation of Article VII of GATT 1994
to take the following decision:
The Committee on Customs Valuation,
Reaffirming that the transaction value is the primary
basis of valuation under the Agreement on Implementation of Article
VII of GATT 1994 (hereinafter referred to as the "Agreement");
Recognizing that the customs administration may have to
address cases where it has reason to doubt the truth or accuracy
of the particulars or of documents produced by traders in support
of a declared value;
Emphasizing that in so doing the customs administration
should not prejudice the legitimate commercial interests of traders;
Taking into account Article 17 of the Agreement, paragraph
6 of Annex III to the Agreement, and the relevant decisions of
the Technical Committee on Customs Valuation;
Decides as follows:
1. When a declaration has been presented and where the customs
administration has reason to doubt the truth or accuracy of the
particulars or of documents produced in support of this declaration,
the customs administration may ask the importer to provide further
explanation, including documents or other evidence, that the declared
value represents the total amount actually paid or payable for
the imported goods, adjusted in accordance with the provisions
of Article 8. If, after receiving further information, or in the
absence of a response, the customs administration still has reasonable
doubts about the truth or accuracy of the declared value, it may,
bearing in mind the provisions of Article 11, be deemed that the
customs value of the imported goods cannot be determined under
the provisions of Article 1. Before taking a final decision, the
customs administration shall communicate to the importer, in writing
if requested, its grounds for doubting the truth or accuracy of
the particulars or documents produced and the importer shall be
given a reasonable opportunity to respond. When a final decision
is made, the customs administration shall communicate to the importer
in writing its decision and the grounds therefor.
2. It is entirely appropriate in applying the Agreement for one
Member to assist another Member on mutually agreed terms.
Continue on to Decision on Texts Relating to Minimum
Values and Imports by Sole Agents, Sole Distributors and Sole Concessionaires
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