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關稅估價議題簡介
日期:2013/12/30
作者:WTO及RTA中心
關稅估價係海關決定進口貨品之關稅價格之程序。對進口商而言,進口貨品於海關估計其價格之程序與課徵該進口貨品實際稅率同等重要。因此,若缺乏對該程序之規範,會員國可能利用估定應稅價值之方式控制關稅之收取額數,使關稅減讓及關稅約束失去其應有功能。

GATT第七條第二項第(a)款規定:「就進口商品所估定之關稅價值,宜基於被估算稅額之進口商品或同類商品之實際價值,而不宜基於商品在原產國之價值或基於武斷虛構之價值。」GATT之附件亦對此有所解釋。雖然GATT第七條對於關稅估價有所提及,但其規定並不嚴謹,導致許多國家之關稅估價制度雖合乎GATT規定,卻時常對進口造成干擾。

東京回合中,若干締約國為解決關稅估價所造成之非關稅障礙,簽訂關稅估價協定(Customs Valuation Agreement; 正式名稱為Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade),約定以進口產品之「交易價格」為關稅估價下之基礎,且詳細規定在無法確定交易價格或交易價格不可靠時,以其他替代方案確定應稅之價值。但此協定僅有已開發國家簽署。

烏拉圭回合談判後之關稅估價協定(即WTO關稅估價協定),正式名稱為GATT1994第七條執行協定(Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994),其替代了東京回合所定之關稅估價公約,延續該公約以交易價格為關稅估價之基礎。WTO關稅估價協定在於:建立一種公平、統一、中性之關稅估價制度,並避免使用武斷、虛構之完稅價格;完稅價格應本簡明、公平與符合商業慣例原則核定;關稅估價儘可能以進口貨物之交易價格為基礎,不得作為對抗傾銷之手段。同時,慮及開發中國家會員,該協定納入開發中國家會員得延緩適用關稅估價協定之特別條款,並要求已開發國家會員應給予技術援助

WTO關稅估價協定主體內容:1. 概述六種估價方法適用之優先順序及原則並敘述協定之目的與精神;2. 第1條至第8條:為協定之核心,六種估價方式之適用規定〈納入國內法規〉;3. 第9條至第17條:為間接與實際執行協定有關之重要規定,權利與義務〈納入國內法規〉;4. 第18條至第24條:機構(CCV,TCCV)、爭端解決特別待遇、通知義務等之規定。與WTO之其他協定在形式上最大的不同點為,此協定之前面設有「概述」(General Introductory Commentary),在協定之後另有三項附件(Annex),尤其以附件一(Annex I)對協定之條文有相當詳細之解釋。協定第十四條中規定各個附件皆為協定不可分之一部分,且協定各條款應與其註釋一併解釋與適用。除了GATT本身之外,其他貨品貿易協定並無如此詳細之註釋。

關稅採從價稅、從量稅或複合稅方式課徵,惟WTO關稅估價協定僅適用於採從價課徵關稅之進口貨品。上述六種估價方式分別為:1.交易價格(Transaction Value, TV);2.同樣貨物之交易價格;3.類似貨物之交易價格;4.減除價值(Deducted Value);5.計算價格 (Computed Value);6.其他合理價格(Fall-back)。原則上,進口貨品之關稅估價應以「交易價格」估計其應稅價值,若無法依照交易價格估定,則依上述順序方式進行關稅估價。惟「減除價格」與「計算價格」於特定情況下得相互兌換其適用順序。

另外,由於核定進口貨品完稅價格之過程中,亦有與裝運前檢驗機構查證出口價格之業務有所雷同者,因此WTO關稅估價之體制亦將相關之業務納入討論。

一、機構

 關稅估價委員會 (Committee on Customs Valuation)
係依關稅估價協定第十八條第一款設立,每年集會一次,或依該協定有關規定集會(其會議記錄參閱G/VAL/M/*)。該委員會隸屬於貨品貿易理事會,負責關稅估價協定之運作與目標之達成,完成會員所交付之其他任務,同時有向貨品貿易理事會提出報告之義務,並由WTO秘書處提供協定相關事務,年度檢討之提出。

關稅估價委員會下之通知項目,除技術性訊息(G/VAL/W/76/*)外,主要依條文別為基礎提出,主要有以下幾種分類:
1. 第二十二條,與國內法令相關者,其文件編號為G/VAL/N/1/* 與G/VAL/N/2/*
2. 第二十二條第二款,會員國就協定之運作與實施情形提出之通知,其文件編號為G/VAL/N/2/*
3. 協定附件三第一條,開發中國家會員延長延緩適用期限之申請,其文件編號為G/VAL/N/4/*
4. 協定附件三第二條,開發中國家會員適用現行之官定最低價格作為貨物之估價基礎之通知,其文件編號為G/VAL/N/4/*
 
除提出通知,會員亦得就協定實施之相關問題提出討論文件與其他會員進行意見交流。此外,關稅估價委員會下亦有工作文件(G/VAL/W/*),以及該委員會所採行之決定與建議(G/VAL/W/5/*)之文件分類。

目前關稅估價委員會主席為Mr. Masafumi KOBAYASHI (日本)。
 
 關稅估價技術委員會(Technical Committee on Customs Valuation)
係依據關稅估價協定第十八條第二款設立,由關稅合作理事會(Customs Co-operation Council, the CCC)支持與協助,受該協定附件二規範,執行其所列之各項任務,並提出報告。此外,該委員會亦應諮商之會員國之要求,提供建議與技術協助。
 

二、爭端解決

爭端解決瞭解書適用於本協定之諮商與爭端解決。爭端解決小組得經爭端會員要求下或主動成立,並得要求技術委員會審查有關本協定爭端之技術性問題。該小組應參酌技術委員會所提之報告。若該委員會無法促使爭端當事國達成共識,則爭端解決小組應讓爭端之會員有機會向該小組陳述意見。另外技術委員會得應要求,對於進行諮商之會員提供建議與協助。
 

三、授權文件

  關稅估價相關事務受關稅估價協定(Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994)約束,另有相關之授權文件如下:

1. 關於海關有理由懷疑申報價格真實性之決定
(Decision Regarding Cases where Customs Administrations have reasons to Doubt the Truth or Accuracy   of the Declared Value);
2. 關於最低價格與獨家代理商、獨家經銷商與獨家特許商進口文件之決定
(Decision on Texts Relating to Minimum Values and Imports by Sole Agents, Sole Distributors and Sole Concessionaires)。



> 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.


> DECISION ON TEXTS RELATING TO MINIMUM VALUES AND IMPORTS
BY SOLE AGENTS, SOLE DISTRIBUTORS AND SOLE CONCESSIONAIRES

Ministers decide to refer the following texts to the Committee on Customs Valuation established under the Agreement on Implementation of Article VII of GATT 1994, for adoption.
I. Where a developing country makes a reservation to retain officially established minimum values within the terms of paragraph 2 of Annex III and shows good cause, the Committee shall give the request for the reservation sympathetic consideration.
II. Where a reservation is consented to, the terms and conditions referred to in paragraph 2 of Annex III shall take full account of the development, financial and trade needs of the developing country concerned.
1. A number of developing countries have a concern that problems may exist in the valuation of imports by sole agents, sole distributors and sole concessionaires. Under paragraph 1 of Article 20, developing country Members have a period of delay of up to five years prior to the application of the Agreement. In this context, developing country Members availing themselves of this provision could use the period to conduct appropriate studies and to take such other actions as are necessary to facilitate application.
 
2. In consideration of this, the Committee recommends that the Customs Co-operation Council assist developing country Members, in accordance with the provisions of Annex II, to formulate and conduct studies in areas identified as being of potential concern, including those relating to importations by sole agents, sole distributors and sole concessionaires.