Committee on Customs Valuation - Information on Implementation and Administration of the Agreement on Customs Valuation - Checklist of Issues - Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu
- TAIWAN, PENGHU, KINMEN AND MATSU
- 2007/10/30
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World Trade
Organization G/VAL/N/2/TPKM/1
13 June 2002 (02-3289) Committee on Customs Valuation Original: English
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION OF THE
AGREEMENT ON CUSTOMS VALUATION
Checklist of Issues
SEPARATE CUSTOMS TERRITORY OF TAIWAN,
PENGHU, KINMEN AND MATSU
The following communication, dated 24 May 2002, has been received from the Permanent Mission of the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu.
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Questions concerning Article 1:
Sales between related persons:
Are sales between related persons subject to special provisions?
Yes, such provisions can be found in item 4, paragraph 1, Article 26, and paragraph 2, Article 26 of the Customs Law, and Article 13 of the Rules Governing the implementation of the Customs Law. All of the above articles reflect the related articles of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (hereafte