世界贸易组织WTO课件规则解读中英版栾信杰 ISBN9787566308696 WTO专题海关估价.pptVIP

WTO海关估价规则WTO Rules on Customs Valuation 一、WTO海关估价的主要原则 汉译 海关估价制度应公平、统一和中立，杜绝使用武断的或虚构的海关完税价格； 确定海关完税价格应在最大程度上依据成交价格； 估价程序应是普遍适用的，不应因供应来源不同而不同； 估价程序不应用来抵制倾销。 须说明的是，“进口货物的完税价格”(customs value of imported goods)指海关对进口货物征收从价税时所使用的价格。 二、WTO海关估价重要规则 　　WTO《海关估价协定》第1、2、3、4、5、6条确立了海关估价依次采用的价格依据。 The customs value of imported goods shall be the transaction value or the transaction value of identical goods sold for export to the same country of importation and exported at or about the same time as the goods being valued, or the transaction value of similar goods sold for export to the same country of importation and exported at or about the same time as the goods being valued, or, the unit price at which the imported goods or identical or similar imported goods are so sold in the greatest aggregate quantity, at or about the time of the importation of the goods being valued (but deducting the customs duties and the national taxes, etc), or a computed value. 进口货物的海关完税价格应为成交价格，或向同一国家出口销售的与被估货物在大体相同时间出售的相同货物的成交价格，或向同一国家销售的与被估货物在大体相同时间出售的相似货物的成交价格，或与被估货物在大体相同时间以最大量出售的相同或相似货物的单价（但扣除关税和其他国内税等），或一种估算价格。 　　上述“估算价格”(computed value)由下列各项组成： (a) the cost or value of materials and fabrication or other processing employed in producing the imported goods; (b) an amount for profit and general expenses equal to that usually reflected in sales of goods of the same class or kind as the goods being valued; (c) the cost or value of all other expenses necessary to reflect the valuation option. (1)生产进口货物所使用的原料和进行装配或其他加工的费用或价值； (2)与被估货物同一级或同一类的货物反映的利润和一般费用； (3)与估价有关的所有其他支出费用或价值。 Article 7.2 of Customs Valuation Agreement provides no customs value shall be determined on the basis of: (a) the selling price in the country of importation of goods produced in such country; (b) a system which provides for the acceptance for customs purposes of the higher of two alternative values; (c) the price of goods on the domestic market of the country of exportation; (d) the cost of production other than co