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.