Committee on Customs Valuation - Information on Implementation and Administration of the Agreement on Customs Valuation - Checklist of Issues - Bahrain
- Bahrain
- 2008/03/31
- 已被閱讀 658次
-
World Trade
Organization G/VAL/N/2/BHR/1
17 March 2008 (08-1189) Committee on Customs Valuation Original: English
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION OF THE AGREEMENT ON CUSTOMS VALUATION
Checklist of issues
BAHRAIN
The following communication, dated 23 January 2008, is being circulated at the request of the delegation of Bahrain.
_______________
Questions concerning Article 1:
Sales between related persons:
Are sales between related persons subject to special provisions?
In a sale between related persons, the transaction value is accepted and the goods valued in accordance with the provisions of the Customs Valuation Agreement (CVA). In case doubts exist that price of the imported goods has been influenced by relationship between the importer and seller, and then such case is dealt according to “Conditions of the transaction value” point 4. of the Rules of Implementation, of the Common Customs Law which is applied in accordance