Committee on Customs Valuation - Information on implementation and administration of the Agreement on Customs Valuation - Checklist of issues - Cambodia
- Cambodia
- 2011/10/31
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World Trade
Organization G/VAL/N/2/KHM/1
24 October 2011 (11-5315) Committee on Customs Valuation Original: English
information on implementation and administration
of the agreement on customs valuation
Checklist of issues
CAMBODIA
The following communication, dated 19 October 2011, has been received from the Permanent Mission of Cambodia.
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1. Question concerning Article 1:
(a) Sale between related persons:
(i) Are sale between related persons subject to special provisions?
No, there is no special provision for sale between related persons other than Praka 4 to Praka 7, Chapter 2, and Article 15.4 and 15.5 of the Annex of the Prakas No. 387 on Customs Valuation of Imported Goods.
(ii) Is the fact of intercompany prices prima faces considered as ground for regarding the respective price as being influenced?
No, according to Praka 2 of the Prakas No. 387 on Customs Valuation of Imported Goods, and Article 15.4 and