Committee on Customs Valuation - Report (2018) of the Committee on Customs Valuation to the Council for Trade in Goods
| 日期： | 2018/11/27 |
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| 作者： | Committee on Customs Valuation |
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| 文件編號： | G/L/1284 |
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| 附件下載： | GL1284.docx |
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REPORT (2018) OF THE COMMITTEE ON CUSTOMS
VALUATION
TO THE COUNCIL FOR TRADE IN GOODS
1. Background
1.1. The
Agreement on Implementation of Article VII of the General Agreement on
Tariffs and Trade 1994 (the Agreement) entered into force on
1 January 1995. This report covers the period from 26 October 2017
to 19 November 2018. It addresses the work undertaken by the
Committee on Customs Valuation (the Committee) in respect of the objectives of
the Agreement. The objectives are: to provide greater uniformity and certainty
in the implementation of the provisions of Article VII of the GATT 1994;
to establish a fair, uniform and neutral system for the valuation of goods for
customs purposes that precludes the use of arbitrary or fictitious customs
values; to ensure that the basis for valuation of goods for customs purposes
should, to the greatest extent possible, be the transaction value of the goods
being valued; and to secure additional benefits for the international trade of
developing countries
