Decree of the Minister for Foreign Affairs No. 120 / 1984 Coll.
Decree of the Minister for Foreign Affairs on the Agreement on the Implementation of Article VII of the General Agreement on Tariffs and Trade and the Protocol thereto
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120
DECLARATION
Minister for Foreign Affairs
of 20 August 1984
on the Agreement on the implementation of Article VII of the General Agreement on Tariffs and Trade and the Protocol thereto
On 12 April 1979 the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade was negotiated in Geneva and on 1 November 1979 the Protocol to the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade was negotiated in Geneva.
On behalf of the Czechoslovak Socialist Republic, the Agreement and the Protocol were signed in Geneva on 2 April 1984.
Both the Agreement and the Protocol were agreed by the Federal Assembly of the Czechoslovak Socialist Republic and ratified by the President of the Czechoslovak Socialist Republic. The instrument of ratification was deposited with the depositary, the Director-General of the Contracting Parties to the General Agreement on Tariffs and Trade, on 28 May 1984.
Both the Agreement and the Protocol entered into force on 1 January 1981. It entered into force on 27 June 1984 for the Czechoslovak Socialist Republic.
The Czech translation of the Agreement and the Protocol shall be announced simultaneously.
Minister:
Ing. Chupek v. r.
AGREEMENT
on the implementation of Article VII of the General Agreement on Tariffs and Trade
General introductory comment
1. The primary basis for the customs value under this Agreement shall be the "transfer value 'as defined in Article 1. Article 1 must be read together with Article 8, which provides, inter alia, for adjustments to the prices actually paid or to be paid where certain specific elements which are considered to be part of the value for customs purposes fall within the responsibility of the purchaser but are not included in the price actually paid or to be paid for the imported goods. Article 8 also ensures that certain transactions by the buyer for the benefit of the seller are included in the transfer price, which may be more in the nature of goods or services than in the form of money. Articles 2 to 7 inclusive shall lay down methods for establishing the customs value where it cannot be determined in accordance with Article 1.
2. Where the customs value cannot be determined in accordance with the provisions of Article 1, consultations should normally be held between the customs administration and the importer in order to arrive at the basis for the value in accordance with the provisions of Articles 2 or 3. For example, it may occur that the importer has information about the customs value of the same or similar goods that the customs administration at the place of importation does not have at that time. On the contrary, the customs administration may have information on the customs value of the same or similar goods to which the importer is not easily accessible. Consultation between the two Parties shall allow the exchange of information while maintaining the requirements of business secrecy in order to determine the appropriate basis of value for customs purposes.
3. Articles 5 and 6 shall provide two bases for the determination of the customs value if it cannot be established on the basis of the transfer value of the imported goods or the same or similar imported goods. Pursuant to the first paragraph of Article 5, the customs value shall be determined on the basis of the price at which the goods are sold in the state in which they were imported to a buyer not related to the seller in the importing country. The importer shall also have the right to request that the provisions of Article 5 be used to determine the value of the goods which have been further processed after importation. In accordance with Article 6, the customs value shall be collected on the basis of the value calculated. Both of these methods are associated with certain difficulties and therefore the importer has the right to choose the order of use of those two methods pursuant to Article 4.
4. Article 7 explains how customs value should be determined in cases where it cannot be established under any of the preceding Articles.
AGREEMENT
on the implementation of Article VII of the General Agreement on Tariffs and Trade
INTRODUCTION
Having regard to the Multilateral Trade Negotiations of a Party to this Agreement (hereinafter referred to as the Parties)
Desiring to support the objectives of the General Agreement on Tariffs and Trade ("the General Agreement 'or" GATT') and to provide further benefits for international trade in developing countries;
recognising the importance of the provisions of Article VII of the General Agreement on Tariffs and Trade and wishing to draw up rules for their implementation in order to ensure greater consistency and certainty in their implementation;
recognising the need for a fair, uniform and impartial system for determining the value of goods for customs purposes which excludes the use of unrestricted or fictitious customs values;
recognising that the transfer value of the goods to be evaluated should, as far as possible, be the basis for the evaluation of the goods for customs purposes;
recognising that customs value should be determined according to simple and fair criteria compatible with commercial practice and that the evaluation procedure should be applied in general without distinction between sources of supply;
recognising that the assessment procedure should not be used to combat dumping;
they have agreed as follows:
- RULES FOR CUSTOMS VALUE
1. The customs value of the imported goods shall be the transfer value, i.e. the price actually paid or to be paid for the goods when sold for export to the importing country in accordance with the provisions of Article 8, provided that:
(a) that there are no restrictions as to the determination or use of the goods by the purchaser, except for those which:
(i) are imposed or required by law or by the authorities of the importing country;
(ii) limit the geographical area in which the goods may be resold; or
(iii) do not substantially affect the value of the goods;
(b) that the sale or price is not subject to conditions or transactions the value of which cannot be ascertained in relation to the goods to be evaluated;
(c) that no part of the proceeds of any resale, transfer or use of the goods by the buyer shall be attributed directly or indirectly to the seller unless an appropriate adjustment can be made in accordance with the provisions of Article 8; and
(d) that the buyers and sellers are not related or where the buyers and sellers are related, that the transfer value is acceptable for customs purposes in accordance with paragraph 2 of this Article.
2. (a) In deciding whether a transfer value is acceptable for the purposes of paragraph 1, the fact that the buyer and seller are related within the meaning of Article 15 shall in itself not justify the transfer value being considered unacceptable. In that case, the circumstances relating to sales shall be examined and the transfer value shall be accepted if the concentration has not affected the price. Where the customs administration has, on the basis of information provided by the importer or otherwise obtained, grounds for considering the price as affected by the concentration, it shall communicate its reasons to the importer and shall give the importer a reasonable opportunity to reply. If the importer so requests, the reasons will be communicated to him in writing.
(b) When selling between related persons, the transfer value shall be accepted and the goods evaluated in accordance with paragraph 1, if the importer can prove that this value is very close to any of the following values from the same time or from almost the same time:
(i) the transfer value from sales of the same or similar goods for export to the same importing country to unrelated buyers;
(ii) the customs value of the same or similar goods determined in accordance with Article 5;
(iii) the customs value of the same or similar goods determined in accordance with Article 6;
(iv) the transfer value from sales between unrelated buyers when exported to the same importing country, while the goods will be the same as the goods imported but will come from another country if the seller is not related in both comparable transactions.
In applying the previous criteria, due account should be taken of the demonstrated differences in commercial levels, levels of quantities, elements listed in Article 8 and costs incurred by the seller in sales in which he and the buyer are not related and which do not fall within the sales at which he and the buyer are related.
(c) The criteria referred to in paragraph 2 (b) shall apply on a proposal from the importer and only for comparison purposes. Replacement values may not be determined in accordance with paragraph 2 (b).
1. (a) Where the customs value of the imported goods cannot be determined in accordance with the provisions of Article 1, the customs value of the transfer value of the same goods sold for export to the same country of import and exported at the same or almost the same time as the goods to be valued shall be the customs value.
(b) In implementing this Article, the transfer values of the same goods sold at the same commercial level and essentially the same quantity as the goods to be valued shall be used. Where such sales are not ascertained, the transfer value of the same goods sold at a different commercial level or in different quantities shall be used, adjusted to take account of differences resulting from the commercial level and / or quantities, provided that such adjustments can be made on the basis of the licences submitted, which clearly confirm that they are reasonable and correct, whether they lead to an increase or decrease in value.
2. Where costs and expenses referred to in Article 8 (2) are included in the transfer value, that value shall be adjusted to take account of significant differences in such costs and costs resulting from the distances and modes of transport between imported goods and the same goods.
3. Where more than one transfer value of the same goods is ascertained when implementing this Article, the lowest such value shall be used to determine the customs value of the imported goods.
1. (a) Where the customs value of the imported goods cannot be determined in accordance with the provisions of Articles 1 and 2, the value of the transfer value of similar goods sold for export to the same importing country and exported at the same or almost the same time as the goods to be valued shall be the customs value.
(b) In the implementation of this Article, the transfer values of similar goods sold at the same commercial level shall be used and substantially the same quantity as the goods to be valued. Where such sales are not ascertained, the transfer value of similar goods sold at different commercial levels and / or in different quantities shall be used, adjusted to take account of differences resulting from the commercial level and / or quantities, provided that such adjustments can be made on the basis of the documents submitted, which clearly confirm that they are reasonable and correct, whether they lead to an increase or decrease in value.
2. Where costs and expenses referred to in Article 8 (2) are included in the transfer value, that value shall be adjusted to take account of the significant differences between those costs and the costs resulting from the distances and modes of transport between imported goods and similar goods.
3. Where more than one transfer value of similar goods is ascertained in the implementation of this Article, the lowest such value shall be used to determine the customs value of the imported goods.
Where the customs value of the imported goods cannot be determined in accordance with Articles 1, 2 and 3, the customs value shall be determined in accordance with Article 5, or, if the customs value cannot be determined in accordance with this Article, Article 6; at the request of the importer, the order of application of Articles 5 and 6 may be reversed.
1. (a) Where the imported goods or the same or similar imported goods are sold in the importing country in the state in which they were imported, the customs value of the imported goods shall be based, in accordance with the provisions of this Article, on the unit price at which the imported goods or the same or similar goods are sold in the largest aggregate quantity at the time of import of the goods or at almost the same time to persons who are not related to the persons from whom they are buying such goods, subject to the exceptions relating to:
(i) either commissions paid or agreed, or increases generally used for profit and general expenses in connection with the sale of imported goods of the same category or type in that country;
(ii) usual transport and insurance costs and related costs incurred in the importing country;
(iii) where appropriate, the costs and expenses referred to in Article 8 (2); and
(iv) customs duties and other State taxes to be paid in the importing country on the basis of import or sale of goods.
(b) Where the imported goods are not sold or the same or similar imported goods at the time of import of the goods to be valued at almost the same time, the customs value shall be based on the unit price at which the imported goods or the same or similar goods are sold in the country of importation in the state in which they were imported, not later than 90 days after importation, while maintaining the other provisions of paragraph 1 (a) of this Article.
2. Where the imported goods are not sold in the importing country in the state in which they were imported, the customs value shall, if the importer so requests, be based on the unit price at which the imported goods are sold in the largest quantity after further processing to persons in the importing country who are not related to the persons from whom they are buying such goods, taking due account of the value added as a result of such processing and after the collisions referred to in paragraph 1 (a) of this Article.
1. The customs value of the imported goods determined in accordance with the provisions of this Article shall be based on the calculated value. The calculated value will consist of the sum of:
(a) the price or value of the material and of the production or other working process for the manufacture of the imported goods;
(b) the amounts for profit and the general expenses normally included in the sales of goods of the same category or type as those evaluated by producers in the exporting country for export to the importing country;
(c) the prices or values of any other expenditure to be taken into account when choosing the evaluation procedure by each party pursuant to Article 8 (2).
2. No Party may request or compel any person not based in their territory to submit for review or allow access to any accounts or other records for the purpose of determining the calculated value. However, the information provided by the manufacturer for the purpose of determining the customs value in accordance with the provisions of this Article may be verified in another country by the authorities of the importing country with the agreement of the manufacturer, provided that the Government of the country concerned is sufficiently informed and has no objection to the examination.
1. Where the customs value of the imported goods cannot be determined in accordance with the provisions of Articles 1 to 6 inclusive, it shall be determined using reasonable means compatible with the principles and general provisions of this Agreement and Article VII of the General Agreement on Tariffs and Trade (GATT) and on the basis of data available in the importing country.
2. The customs value referred to in this Article shall not be based on:
(a) the selling price in the importing country of goods produced in that country;
(b) a system which provides for the acceptance of a higher of two alternative values for customs purposes;
(c) the price of goods on the domestic market of the exporting country;
(d) manufacturing costs other than those calculated for the same or similar goods in accordance with the provisions of Article 6;
(e) the price of goods for export to a country other than the country of import;
(f) minimum customs values;
(g) arbitrary or fictional values.
3. Where requested, the importer shall be notified in writing of the customs value determined in accordance with the provisions of this Article and of the method used to determine that value.
1. In determining the customs value referred to in Article 1, the price actually paid or payable for the imported goods shall be added:
(a) the following elements, if they are paid by the buyer and are not included in the price actually paid or to be paid:
(i) commissions and brokerage fees, excluding purchase commissions;
(ii) the price of containers which, for customs purposes, are considered to be unity with goods;
(iii) the price of packaging covering both work and material;
(b) the value, appropriately distributed, of the following goods and services, provided that they are provided directly or indirectly to the buyer, free of charge or at a reduced price, and used in the manufacture or sale for export of the imported goods, unless such value has been included in the price actually paid or to be paid:
(i) materials, components, parts and similar items incorporated into imported goods;
(ii) tools, matrices, foundry forms and other articles used in the manufacture of imported goods;
(iii) materials consumed to produce imported goods;
(iv) technology, development, artistic work, design and plans and drawings carried out elsewhere than in the importing country and necessary for the production of imported goods;
(c) fees for the use of patents and royalties relating to rated goods which must be paid by the purchaser, whether directly or indirectly, as a condition for the sale of the rated goods, unless such fees are included in the price actually paid or to be paid;
(d) the value of any part of the proceeds of the subsequent resale, transfer or subsequent use of the imported goods, which falls directly or indirectly to the seller.
2. When issuing its provisions, each Party shall ensure that they are included in or excluded from the customs value in whole or in part from the following items:
(a) the transport costs of the goods imported to the port or place of importation;
(b) costs of loading, unloading and handling associated with the transport of imported goods to the port or place of import; and
(c) insurance costs.
3. Any supplement which is added to the price actually paid or which should be paid on the basis of this Article shall be based on data which are objective and capable of quantification.
4. No additions shall be added to the price actually paid or payable except those referred to in this Article.
1. Where a conversion of a currency is necessary to determine the customs value, the exchange rate shall be used, duly published by the competent authorities of the importing country, and shall express as effectively as possible the normal value of such currency in transactions expressed in the currency of the importing country for the period covered by this notification.
2. The rate applicable shall be those applicable either at the time of export or at the time of import, as decided by each Party.
Any information which is confidential by nature or which has been provided in a confidential manner for the purposes of customs evaluation shall be considered to be strictly confidential by the competent authorities and shall not be further disclosed without the express consent of the person or government which provided it, unless it is necessary to disclose it in the context of legal proceedings.
1. The provisions of each Party shall provide the importer or any other person liable to pay the duty with the possibility of appeal without a fine.
2. The first right of appeal without a fine may be granted within the framework of a customs administration or to an independent authority, but the provisions of each Party are to ensure the right of appeal without a fine for instance.
3. The complainant shall be informed of the processing of the appeal and the reasons for the decision shall be communicated to him in writing. The complainant will also be informed of its right to further appeal, if any.
The laws, regulations, judicial decisions and administrative decisions implementing this Agreement shall be published by the importing country in accordance with Article X of the General Agreement on Tariffs and Trade.
However, if, during the determination of the customs value of the imported goods, it is necessary to postpone the final decision on that customs value, the importer may withdraw his goods from the customs office if, on request, he has lodged a sufficient guarantee in the form of a security, deposit or other appropriate means of covering the definitive duty to which the goods may be subject. The rules of each Party shall be kept in mind by the relevant rules on such cases.
Notes in the Annex I to this Agreement are an integral part of this Agreement and the Articles of this Agreement are to be read and implemented in conjunction with the relevant notes. Annexes II and III shall also form an integral part of the Agreement.
1. In this Agreement:
(a) "customs value of the imported goods" means the value of the goods for the purposes of collecting value duties on imported goods;
(b) "importing country" means the country or customs territory of importation; and
(c) "manufactured" includes grown, prepared and excavated.
2. (a) In this Agreement, "identical goods" shall mean goods which are identical in all respects, including typical characters, qualities and names. Minor differences in appearance do not preclude goods which otherwise meet the definition from being considered the same.
(b) In this Agreement, "similar goods" means goods which, although not similar in all respects, have similar characteristics and a similar composition, allowing them to perform the same function and are commercially interchangeable. The quality of the goods, their name and the existence of a trade mark are among the factors to be taken into account when assessing whether they are similar.
(c) The terms "identical goods" and "similar goods" do not include any technique, development, artistic practice, design or plans and sketches for which no adjustment has been made in accordance with Article 8 (1) (b) (iv) because these works have been carried out in the importing country.
(d) Goods shall not be considered as "identical" or "similar" unless they are produced in the same country as goods to be valued.
(e) Goods produced by another person may be taken into account only if the same goods or similar goods are not produced by the same person as the goods to be valued.
3. In this Agreement, "goods of the same category or type 'means goods belonging to a single group or series of goods produced by a particular manufacturing industry or by a specific section of the industry, and includes the same or similar goods.
4. For the purposes of this Agreement, persons shall be deemed to be related if:
(a) one of them is a member of the Directorate-General or Management Board of the other undertaking and each other;
(b) are legally recognised members;
(c) are an employer and an employee;
(d) any person owns, controls or holds, directly or indirectly, 5% or more of the shares or shares with the voting right of one and the other;
(e) one of them directly or indirectly controls the other;
(f) both are directly or indirectly controlled by a third party;
(g) both jointly directly or indirectly control a third party; or
(h) are members of the same family.
5. Persons brought together in trade by one of them being the sole agent, the sole distributor or the sole dealer of the other, whatever they are called, shall be considered as related persons if they fall under the criteria referred to in paragraph 4 of this Article.
The importer shall have the right to be informed in writing by the customs administration of the importing country of destination of the customs value of the imported goods.
Nothing in this Agreement shall be construed to restrict or challenge the rights of the customs administration to verify the veracity or accuracy of any certificate, document or declaration submitted for the purpose of establishing the customs value.
- IMPLEMENTATION OF THE AGREEMENT, CONSULTATION AND SOLUTION OF THE ARRANGEMENTS
INSTITUTIONS
The following shall be established under this Agreement:
(1) The Customs Evaluation Committee (hereinafter referred to as the Committee), composed of representatives of all Parties to this Agreement. The Committee shall elect its chairman and shall normally meet once a year or as otherwise foreseen by the relevant provisions of this Agreement in order to allow the parties to this Agreement to consult on issues relating to the implementation of the customs evaluation system with any party to this Agreement if it could affect the functioning of this Agreement or promote its objectives, and to carry out other tasks assigned to it by the Parties to this Agreement. The GATT Secretariat will provide services to the Committee Secretariat.
(2) The Technical Committee for Customs Evaluation (hereinafter the Technical Committee), under the auspices of the Customs Cooperation Council, shall carry out the tasks set out in Annex II to this Agreement and shall follow the rules of procedure contained in that Annex.
CONSULTATION
1. Where a Party to this Agreement considers that an advantage which results directly or indirectly from it is thwarted or threatened or that the achievement of any of the objectives of this Agreement is jeopardised by the measures of another Party or of other Parties to this Agreement, it may request consultations with a view to mutually satisfactory solution to this question.
2. The Parties concerned shall enter into consultations without delay.
(3) The Parties which have initiated consultations on a question concerning the implementation of this Agreement shall endeavour to conclude the consultations within a reasonable short time. The Technical Committee shall, upon request, provide assistance advice to the Parties that have initiated consultations.
DETERMINATION OF DISTRIBUTIONS
1. In the absence of a mutually satisfactory solution in the consultations referred to in Article 19, the Committee shall, at the request of any party to the dispute, meet within 30 days of the receipt of the request to investigate the matter in order to facilitate a mutually satisfactory solution.
2. When investigating a matter and choosing a procedure, the Committee shall consider whether the issues at issue concern a commercial political assessment or problems which require a detailed technical assessment. The Committee may request, on its own initiative, that the Technical Committee carry out an examination within the meaning of paragraph 4 below, any question which requires a technical assessment. At the request of any party to the dispute who considers that the issue concerns issues of a technical nature, the Committee shall request the Technical Committee to carry out such a review.
3. During any phase of the procedure, eligible institutions and experts may be consulted on the relevant issues; appropriate information and assistance may be requested from such institutions and experts. The Committee may take into account the results of the work of the Technical Committee relating to the matter at issue.
TECHNICAL QUESTIONS
4. Where the Committee is asked in accordance with the provisions of paragraph 2 above, it shall examine the question and submit a report to the Committee no later than three months after the date on which the technical question was referred to it, should that period not be extended by mutual agreement between the parties to the dispute.
THE PANELS
5. Where the matter is not referred to the Technical Committee, the Committee shall, at the request of either Party, set up a panel unless a mutually satisfactory solution is reached within three months of the date on which the Committee was asked to investigate the matter. If the matter has been referred to the Technical Committee, the Committee shall set up a panel at the request of any party to the dispute, unless they reach a mutually satisfactory solution within one month of the date on which the Technical Committee submits its report to the Committee.
6. (a) Where a panel is set up, it shall follow the rules set out in Annex III.
(b) If the Technical Committee draws up a report on the technical aspects of the dispute, the Panel shall use the report as a basis for its assessment of the technical aspects of the dispute.
IMPLEMENTATION
7. The Committee shall examine the matter without delay at the end of the investigation or after submitting a report to the Technical Committee or to the Panel. As regards the Panel reports, the Committee shall take appropriate action within 30 days of the milking of the report. Such a measure shall include:
(i) an indication of the facts of the case; and
(ii) recommendations to one or more Parties to the Agreement or any other decision which they consider appropriate.
8. If the Party to which the recommendation is addressed considers that it is unable to implement it, it shall immediately state in writing the reasons for the Committee. In this case, the Committee shall assess which additional measure would be appropriate.
9. If the Committee considers that the circumstances are sufficiently serious to justify such a measure, it may authorise one or more of the Parties to this Agreement to withdraw from any other or other party to this Agreement the fulfilment of obligations under this Agreement to the extent deemed appropriate to the circumstances.
10. The Committee shall monitor any matter on which it has issued a recommendation or decision.
11. Where a dispute between the Parties concerns rights and obligations under this Agreement, the Parties are to apply dispute settlement procedures under this Agreement before they exercise the rights they have under the General Agreement, including the right to contact its Article XXIII.
- SPECIAL AND DIFFERENT TREATMENT
1. Developing countries Parties may postpone the implementation of their provisions for a period not exceeding five years from the date of entry into force of the Agreement for those countries. Developing countries which decide to postpone the implementation of this Agreement shall notify the Director-General of the GATT Contracting Parties.
2. In addition to the first paragraph, developing countries Parties may postpone the implementation of Article 1 (2) (b) (iii) and Article 6 for a period not exceeding three years from the date on which they have put into effect all other provisions of this Agreement. Developing countries which decide to postpone the implementation of the provisions referred to in this paragraph shall notify the Director-General of the GATT Contracting Parties.
3. The developed countries that are parties to this Agreement shall provide technical assistance to developing countries which so request, under mutually agreed conditions. On this basis, developed countries shall develop technical assistance programmes which may include, inter alia, training staff, assistance in the preparation of implementing measures, access to sources of information on the methodology of customs evaluation and advice on the implementation of the provisions of this Agreement.
FINAL PROVISIONS
ACCESS AND ACCESS
1. This Agreement shall be drawn up for adoption by signature or otherwise by the Governments of the GATT Contracting Parties and the European Economic Community.
2. This Agreement may be acceded to by signature or otherwise by governments which have provisionally acceded to the General Agreement under conditions relating to the effective application of rights and obligations under this Agreement, taking into account the rights and obligations set out in the documents governing their provisional access.
3. This Agreement may be acceded to by any other Government, under conditions relating to the effective application of rights and obligations under this Agreement to be agreed between that Government and the Parties to this Agreement, by deposit with the Director-General of the GATT Contracting Parties an access document indicating the conditions thus agreed.
4. As regards acceptance, the provisions of Article XXVI (5a) and (b) of the General Agreement shall apply.
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Regulation Information
| Citation | Decree No. 120 / 1984 Coll., on the Agreement on the Implementation of Article VII of the General Agreement on Tariffs and Trade and the Protocol thereto |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.11.1984 |
|---|---|
| Effective from | - |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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