INFORMATION ON IMPLEMENTATION AND ADMINISTRATION
OF THE AGREEMENT ON CUSTOMS VALUATION
CHECK‑LIST OF
ISSUES
Honduras
The following communication, dated 13 October 2014, is being
circulated at the request of the delegation of Honduras.
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In accordance
with the Decision adopted by the Committee on Customs Valuation (document G/VAL/5),
I have the honour to notify the Committee of the Honduran Government's
replies to the questions in the check‑list of issues concerning the
implementation and administration of the Agreement on Customs Valuation.
1. Questions concerning Article 1:
(a) Sales between related persons:
(i) Are sales between related persons subject
to special provisions?
In this regard, there are no special
provisions other than those contained in the Agreement.
(ii) Is the fact of intercompany prices prima facie considered as grounds for
regarding the respective prices as being influenced?
While the Agreement establishes that the fact
of being related does not constitute grounds for rejecting the declared value, the
customs administration has, on certain occasions, where lower values have been
declared in comparison to imports of identical or similar goods, applied
Decision 6.1. and Articles 204 and 205 of the Implementing
Regulations for the Central American Uniform Customs Code (RECAUCA), which
concern the procedure followed in the event of doubts regarding data and
documents, and the submission of additional information.
(iii) What is the provision for giving the
communication of the aforementioned grounds in writing if the importer so
requests? (Article 1.2(a))
Where doubt exists as to whether or not the
relationship has influenced the price, the customs official shall follow,
in accordance with Articles 204 and 205 of the RECAUCA, the procedure
established in internal circular DEI‑DL‑SVA‑20‑2012 (Instructions for completing
information requirement and declared value admissibility and inadmissibility forms),
with a view to ensuring that the importer provides the evidence and additional
information that will dispel any reasonable doubt as to the declared value. The above‑mentioned
circular is attached.
(iv) How
has Article 1.2(b) been implemented?
As established in the Agreement, by
accepting the declared transaction value where the evidence or additional
documentation requested dispels any reasonable doubt as to the declared value;
otherwise, in accordance with paragraphs (i), (ii) and (iii) of that Article.
(b) Price of lost or damaged goods:
Are there any special provisions or
practical arrangements concerning the valuation of lost or damaged goods?
There are no such special provisions or
practical arrangements, except for goods that have entered under a duty
suspension regime, in which case they are valued on the basis of the transaction
value declared at the time of their importation, with a depreciation percentage
for machinery and vehicles.
2. How has the provision of Article 4 to
allow the importer an option to reverse the order of application of Articles 5
and 6 been implemented?
Pursuant to Article 195 of the
RECAUCA, the order of application of the valuation methods established in
Articles 5 and 6 of the Agreement shall be reversed, as provided for in Article 4
of the Agreement, only when the customs authority grants the request submitted
by the importer.
3. How has Article 5.2 been implemented?
Honduras is not currently implementing the provisions of this
paragraph.
4. How has Article 6.2 been implemented?
Honduras is not currently implementing the provisions of this
paragraph.
5. Questions concerning Article 7:
(a) What provisions have been made for making
value determinations pursuant to Article 7?
The valuation method established in Article 7
shall be used to determine the value of used goods as it allows a certain
amount of flexibility. It shall also be used to determine the customs value
when the transaction value is rejected and the value cannot be determined by applying
the subsequent methods successively and exclusively.
(b) What is the provision for informing the importer
of the customs value determined under Article 7?
At the importer's request, and pursuant to
Article 16 of the Agreement, the importer shall be informed in writing of
the method used to determine the customs value of his goods.
This notification is, however, implicit in
the procedure for doubts as to value, established in internal circular DEI‑DL‑SVA‑20‑2012.
(c) Are the prohibitions found in Article 7.2
delineated?
The prohibitions in Article 7.2 of the
Agreement are considered to be adequate to ensure the implementation of this
provision.
6. How
have the options found in Article 8.2 been handled? In the case of f.o.b.
application, are ex‑factory prices also accepted?
In accordance with our national and regional
regulations, the costs and charges referred to in Article 8.2 are
mandatory in our country and are therefore required for the determination of
the taxable base for the calculation of import duties and taxes.
7. Where is the rate of exchange published,
as required by Article 9.1?
On the website of the Central Bank of Honduras (http://www.bch.hn/index.php).
8. What steps have been taken to ensure
confidentiality, as required by Article 10?
All information supplied to the Customs
Service by importers or external users shall be kept under acceptable conditions
of confidentiality and shall not be disclosed without the specific permission
of whoever provided it or unless required for fiscal purposes by the competent
bodies. The Tax Code guarantees confidentiality.
9. Questions concerning Article 11:
(a) What rights of appeal are open to the
importer or any other person?
In the first instance, importers have the
right to appeal, without penalty, in accordance with the procedure established
in internal circular DEI‑DL‑SVA‑20‑2012, if they can prove, through additional
information, that the declared value is indeed the price paid or payable.
Where they cannot do this, the transaction
value will be rejected and the corresponding adjustment will be made. Once the
importer has made the relevant payment, he will be entitled to the remedies of
review and appeal established in Articles 127 of the CAUCA and Articles 623,
625 and 626 of the RECAUCA.
10. Provide information on the publication, as
required by Article 12, of:
All information pertaining to relevant
national laws, regulations, decisions and circulars, and any other related
information, is published on the website of the Executive Directorate of Revenue
(DEI) (http://www.dei.gob.hn/website/index.php).
The Customs Revenue Directorate forms part of this institution.
11. Questions concerning Article 13:
(a) How is the obligation of Article 13 (last
sentence) being dealt with in the respective legislation?
This provision is set forth in regional
regulations, i.e. Article 351 (Authorization of release subject to
security) of the RECAUCA, which reads as follows:
"Article 351. Authorization of
release subject to security. The declarant or his representative shall apply to
the Customs Authority for authorization of release subject to a security,
pursuant to Article 350(c) of these Regulations.
The Customs Authority or the competent
body, where appropriate, shall enforce the security ex officio, when a final
assessment is made of the taxes due and they are not paid within the relevant
legal time‑limit.
The Customs Services shall decide on other
ways of authorizing release subject to the posting of a security.
At all events, authorization of release
subject to security shall not be granted when that authorization entails
derogation from non‑tariff restrictions and regulations."
(b) Have additional explanations been laid down?
No additional explanations have been laid down.
12. Questions concerning Article 16:
(a) Does the respective national legislation
contain a provision requiring customs authorities to give an explanation in
writing as to how the customs value was determined?
Article 207 (Request for an
explanation of the method applied) of the RECAUCA establishes the following:
"For the purposes of Article 16 of the Agreement, the importer may
request, within the three days following the date of notification of the
customs value determined by the Customs Authority, an explanation regarding the
method used as the basis for determining the customs value of the importer's
goods. The Customs Authority shall respond within the ten days following the
date of receipt of the request. Both the importer's request and the Customs
Authority's reply must be done in writing or by the means specified by the
Customs Service."
(b) Are there any further regulations concerning
an above‑mentioned request?
In addition to the above, internal circular DEI‑DL‑SVA‑20‑2012.
13. How have the Interpretative Notes of the
Agreement been included?
They have not been expressly included; however,
Article 44 of the CAUCA establishes the following: "The customs value
constitutes the tax base for levying import duties on goods being imported or
definitively imported into customs territory of State Parties. The customs
value shall be determined pursuant to the Agreement on Implementation of
Article VII of the General Agreement on Tariffs and Trade 1994 and the
provisions of the corresponding chapter of the Regulations. The customs value
shall apply to goods being imported or definitively imported, whether taxable
or not."
In this respect, it is understood that
these Interpretative Notes were included together with the Agreement and they
shall be taken into account to ensure a better interpretation thereof.
14. How have the provisions of the Decision on
the Treatment of Interest Charges in the Customs Value of Imported Goods been
implemented?
As regards the treatment of interest
charges in the customs value of imported goods, Article 190 (Charges for
interest) of the RECAUCA establishes the following: "Charges for interest under
a financing arrangement entered into by the buyer and relating to the purchase
of imported goods shall not be regarded as part of the customs value, provided
that:
(a)
the charges are distinguished
from the price actually paid or payable for the goods;
(b) the financing arrangement was made in writing;
(c)
where required, the buyer can
demonstrate that: (i) such goods are actually sold at the price declared as the
price actually paid or payable; and (ii) the claimed rate of interest does not
exceed the level for such transactions prevailing in the country where, and at
the time when, the financing was provided.
The Decision shall apply regardless of
whether the finance is provided by the seller, a bank or another natural or
legal person. It shall also apply, if appropriate, where goods are valued under
a method other than the transaction value.
15. For those countries applying paragraph 2
of the Decision on the Valuation of Carrier Media Bearing Software for Data
Processing Equipment, how have the provisions of this paragraph been
implemented?
‑ For all questions listed above, an
indication of the references is requested.
Honduras is not currently implementing this
paragraph and only takes into account the cost or value of the carrier medium
itself.
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