Committee on Customs Valuation - Information on Implementation and Administration of the Agreement on Customs Valuation - Checklist of Issues - Belize
- BELIZE
- 2008/06/23
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World Trade
Organization G/VAL/N/2/BLZ/1
26 May 2008 (08-2415) Committee on Customs Valuation Original: English
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION OF THE AGREEMENT ON CUSTOMS VALUATION
Checklist of issues
BELIZE
The following communication, dated 12 May 2008, is being circulated at the request of the delegation of Belize.
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Questions concerning Article 1:
Sales between related persons:
Are sales between related persons subject to special provisions?
Once the determination has been made that the relationship does not influence the sale, the transaction value is accepted. Chap. 48 sec. 5; third schedule sec. (2)(b).
Is the fact of intercompany prices prima facie considered as grounds for regarding the respective prices as being influenced?
Inter-company prices are not prima facie considered as grounds to determine that the prices are influenced. [Chap. 48 sec. 5; third schedule sec. (2)(a)].
What is the prov