世界贸易组织法Chapt 4.2.ppt

17.10.2003 Customs Valuation Rules in WTO 4.2 Agreement on Customs Valuation海关估价协议 4.2.1 Background to Agreement on Customs Valuation Relevant Provisions in GATT Article VII Value for customs purposes of imported merchandise should be based on its actual value of the imported merchandise on which is assessed，or of like merchandise; and should not be based on value of merchandise of national origin or on arbitrary or fictitious values 对进口商品的海关估价应根据进行估价的进口商品或同类商品的实际价格，不应根据国产品的价格或任意或虚构的价格。 “Actual value” should be the price at which, at the time and place determined by the legislation of importation, such or like merchandise is sold or offered for sale in the ordinary course of trade under fully competitive condition; “实际价格”应为在进口国立法确定的时间和地点，在正常贸易过程中和充分竞争条件下，此类或同类商品销售或标价出售的价格。 When the actual value is not ascertainable, the value for customs purposes should be based on the nearest ascertainable equivalent of such value. 如不能确定实际价格，则海关估价应依据可确定的最接近于实际价格的相当价格。 Customs Valuation Code during Tokyo Round东京回合达成的《海关估价守则》 The precursor to the Agreement on Customs Valuation was the Agreement on Implementation of Article VII of GATT reached in 1979 during the Tokyo Round of multi-lateral trade negotiations (1973-79) (‘Customs Valuation Code’) 《关于实施关税与贸易总协定第7条的协议》（也称《海关估价守则》） This Agreement was to give effect to the basic principles of customs valuation laid down in GATT Article VII. 4.2.2 Agreement on Customs Valuation during UR乌拉圭回合达成《海关估价协议》 Agreement on Implementation of Article VII of GATT 1994 (Agreement on Customs Valuation) is almost the same as the ‘Customs Valuation Code’ of the Tokyo Round Countries were bound to sign it on account of ‘Single Undertaking’ nature of UR Agreements The Agreement on Customs Valuation provides elaborate rules for full and uniform implementation of Article VII of GATT 1994. This would apply where customs duties are levied on ad valorem （从价的）basis. 4.2.3 Main Contents of Agreement on Customs Valuation海关估价协议的主要内容