INFORMATION ON
IMPLEMENTATION AND ADMINISTRATION
OF THE AGREEMENT ON CUSTOMS VALUATION
CHECKLIST OF
ISSUES
Plurinational state of Bolivia
The following communication, dated 26 October 2021,
is being circulated at the request of the delegation of the Plurinational State
of Bolivia.
_______________
1. Questions concerning Article 1:
(a) Sales between related persons:
(i) Are sales between related persons subject to
special provisions?
The provisions established
in Article 1.1(d) and Article 1.2(a) and (b) of the WTO Customs Valuation Agreement
apply. These are also found in the national legislation, in Directorate
Resolution No. RD 01-012-19 of 26 March 2019 approving the procedure for
the determination of customs value (GNN-M10).
(ii) Is the fact of intercompany prices prima
facie considered as grounds for regarding the respective prices as being
influenced?
The provisions established in the WTO Customs Valuation Agreement apply.
In the event that the
relationship is presumed to influence the prices, the "circumstances of
the commercial transaction" are assessed. These aspects are also found in the
national legislation, in Directorate Resolution No. RD 01-012-19 of 26 March 2019
approving the procedure for the determination of customs value (GNN-M10).
(iii) What is the provision for giving the
communication of the aforementioned grounds in writing if the importer so
requests (Article 1.2(a))?
Directorate Resolution No. RD 01-015-21 of 31 May 2021 approving the Regulations
on the importation for consumption regime
(code M-G-GNN/UEP/R1, version 1) and Administrative Resolution No. RAPE 01-029-16
of 30 December 2016 approving the penalty and determination procedure,
establish the time limits and formalities for informing the importer of the
comments made during the customs value control.