Committee on Customs Valuation - Information on Implementation and Administration of the Agreement on Customs Valuation - Checklist of Issues - Oman
- Oman
- 2008/09/18
- 已被閱讀 803次
-
World Trade
Organization G/VAL/N/2/OMN/1
8 September 2008 (08-4214) Committee on Customs Valuation Original: English
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION OF THE AGREEMENT ON CUSTOMS VALUATION
Checklist of issues
OMAN
The following communication, dated 24 June 2008, is being circulated at the request of the delegation of Oman.
_______________
Questions concerning Article 1:
Sales between related persons:
Are sales between related persons subject to special provisions?
Yes, included in the legislation. The customs law defined the related person.
Reference: Section 1 (article 2) No. 23, page 13.
Is the fact of intercompany prices prima facie considered as grounds for regarding the respective prices as being influenced?
"Prices of the goods of the international firms" are not considered influenced by relationship except in case of application of Article 1.2 of the CVA to them and that the price is duly found to be influenced by