1. A Customs Valuation Committee (referred to in this Agreement) is hereby established, composed of representatives of each Member. The Committee shall elect its own Chairman and shall, as a general rule, meet once a year or in accordance with the relevant provisions of this Agreement, in order to provide Members with an opportunity to discuss matters relating to the administration of the customs valuation system by each Member which may affect the implementation of this Agreement or the promotion of its objectives; and to carry out such other tasks as may be assigned to it. by the members. The WTO Secretariat acts as the Secretariat of the Committee. Other challenges arise from the fact that many Customs administrations are small and suffer from a lack of resources, which means that no part of their organization has been created specifically to deal with valuation issues. Customs administrations often lack knowledge about the content of stroke and have difficulty understanding it. The resource problem is exacerbated by the high turnover of trained customs personnel and insufficient regular stroke training. This results in a difference in knowledge and technical capabilities between customs authorities. Recognizing that the basis for the customs value of goods should, to the extent possible, be the transaction value of the goods to be valued; Article VII of the GATT introduced the idea that the customs value of imported goods should be based on the actual value of the imported goods. However, it did not contain a definition of value for duty or details on the calculation of the “real” value of a good. This left customs administrations a wide margin of appreciation in their assessment. It is also true that some countries continue to face implementation challenges such as those mentioned above.
However, the WTO`s most recent agreement, the Trade Facilitation Agreement, offers WTO members an important opportunity to strengthen their implementation of stroke. The two agreements are closely linked. The TFA contains provisions on all elements of customs modernisation necessary for the effective implementation of the CVA: publication of customs laws and regulations, request for consultations with the private sector, implementation of preliminary rulings (encouraged to be assessed), risk management, including the value of goods, appeal or inspection procedures, release of goods under warranty, customs clearance inspection and customs cooperation. To implement the TFA, a country must be able to implement stroke. Any information that is by its nature confidential or that is made available on a confidential basis for the purposes of customs valuation shall be kept strictly confidential by the authorities concerned, which may not disclose it without the express authorization of the person or government providing such information, unless it is necessary for it to be disclosed in the course of legal proceedings. In order to improve regulation, during the Tokyo Round of negotiations (1973-1979), Members negotiated a second separate customs agreement entitled “GATT Customs Valuation Code”. This agreement, which was in fact a customs code under gatt, introduced new disciplines in valuation. It aimed to establish a predictable system that reflects the true value of goods and eliminates arbitrary or fictitious valuations.
The result was the first detailed regulation of customs valuation. However, as a code under GATT, it has only been adopted by a number of GATT signatories. A number of important factors prevent Customs administrations from fully implementing the stroke. There may be resistance to the changes needed in customs administrations to implement the agreement. This can be explained by the fact that such changes can entail significant costs for a developing country and that some countries may have more urgent priorities. Others, who are still heavily dependent on tariffs, may be concerned that the proper application of the valuation concept, in particular transaction value, may have a negative impact on the collection of duties. The Customs Valuation Committee of the Council for the Movement of Goods (CGT) is conducting work on customs valuation in the WTO as part of a series of trade facilitation measures. The current president is. The agreement aims to create a single system that is fair, uniform and neutral for the valuation of goods imported for customs purposes, that corresponds to commercial circumstances and that prohibits the use of arbitrary or fictitious customs values.
The Agreement recognises, by its positive conception of value, that the customs value should be based, as far as possible, on the actual price of the goods to be valued. The agreement provides for a customs valuation system based primarily on the transaction value of the imported goods, i.e. the price actually paid or payable for the goods when they are sold for export to the importing country, with certain adjustments. This is not the first multilateral regulation in the field of evaluation. The first attempt was made under Article VII of the General Agreement on Tariffs and Trade (GATT), which entered into force in 1948. As the negotiations resulted in the reduction of tariffs, the negotiators wanted to tackle the existing customs practice of assigning arbitrary or fictitious values to goods that could have nullified customs benefits. In addition, the conclusion of customs cooperation and mutual assistance agreements, whether on a multilateral, regional or bilateral basis, is necessary, in particular where Customs has doubts as to the accuracy of invoices but does not have the possibility of obtaining the necessary data in its own administration. Computerization to support real-time data exchange would make this collaboration more efficient. Any undertaking involved in international trade may benefit from the fair and predictable rules of this Agreement for the valuation of goods for customs purposes. Brief information on customs valuation refers to the “Customs Value” section of the WTO Guide “Understanding the WTO”. Evaluation rules and related issues must not only be understood, but also applied in a consistent and standardized manner.
This will give traders the assurance that they will be treated correctly and fairly, and as a result, they will be more inclined to abide by the rules. The adoption of measures to develop an informed and engaged private sector is also essential, as this will facilitate and promote voluntary compliance with the evaluation rules. Regular dialogue is particularly important with representatives of dealer associations and the industry, as it puts them in a better position to contribute to improving the level of compliance of their members. This would also be beneficial for Customs, as regular and open communication provides a better understanding of the challenges faced by the private sector with regard to certain aspects of valuation. The CVA identifies the main basis, namely the standard mechanism to be used for valuation, as the “transaction value”, which it defines as “the price actually paid or payable for the goods when they are sold for export to the importing country” (Article 1). Therefore, the value should be based on the sale price agreed between the buyer and the seller, which appears on the invoice. The agreement also includes other elements of the transaction value that affect the value of the goods and are not included in the invoice (Article 8). Nothing in this Agreement shall be construed as limiting or affecting the right of customs administrations to ensure the accuracy or correctness of any declaration, document or declaration made for customs valuation purposes. .