Committee on Customs Valuation - Information on Implementation and Administration of the Agreement on Customs Valuation - Checklist of Issues - Albania
- Albania
- 2007/12/07
- 已被閱讀 538次
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World Trade
Organization G/VAL/N/2/ALB/1
26 November 2007 (07-5220) Committee on Customs Valuation Original: English
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION OF THE AGREEMENT ON CUSTOMS VALUATION
Checklist of issues
ALBANIA
The following communication, dated 21 November 2007, is being circulated at the request of the delegation of Albania.
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1. Questions concerning Article 1:
Sales between related persons:
Are sales between related persons subject to special provisions?
Answer:
Sales between related persons are subject to special provisions, if there are enough reasons that this relationship does influence the price. [according to: Custom Code, Article 34.2 a)]
Is the fact of inter company prices prima facie considered as grounds for regarding the respective prices as being influenced?
Answer:
Inter company prices are considered as grounds for regarding the respective prices as being influenced. [accordin