<< ~/. >>
Lex Mercatoria -->
 
<< Pre TOC Nxt >>
TOC linked Full Text pdf portrait pdf landscape WordMap (index)
 
<< ~/. >>

WTA /WTO and GATT Uruguay 1994

© WTO Multilateral

copy @ << Lex Mercatoria >>

<< ~/. >>

World Trade Agreement 1994 (establishing the WTO and including GATT Uruguay 1994)

   1

III. Ministerial Decisions and Declarations

   4053

4. Customs Valuation:

   4118

4. (a) Decision Regarding Cases where Customs Administrations have Reasons to Doubt the Truth or Accurancy of the Declared Value

 
<< ~/. >>

4. (a) Decision Regarding Cases where Customs Administrations have Reasons to Doubt the Truth or Accurancy of the Declared Value

  4119

Ministers invite the Committee on Customs Valuation to take the following decision:

  4120

Reaffirming that the transaction value is the primary basis of valuation under the Agreement on Implementation of Article VII of the GATT 1994 (the Agreement);

  4121

Recognizing that the customs administration may have to address cases where it has reason to doubt the truth or accuracy of the particulars or of documents produced by traders in support of a declared value;

  4122

Emphasizing that in so doing the customs administration should not prejudice the legitimate commercial interests of traders;

  4123

Taking into account Article 17 of the Agreement, paragraph 6 of Annex III to the Agreement, and the relevant decisions of the Technical Committee on Customs Valuation;

  4124

The Committee on Customs Valuation decides as follows:

  4125

1. When a declaration has been presented and where the customs administration has reason to doubt the truth or accuracy of the particulars or of documents produced in support of this declaration, the customs administration may ask the importer to provide further explanation, including documents or other evidence, that the declared value represents the total amount actually paid or payable for the imported goods, adjusted in accordance with the provisions of Article 8. If, after receiving further information, or in the absence of a response, customs still has reasonable doubts about the truth or accuracy of the declared value, it may, bearing in mind the provisions of Article 11, be deemed that the customs value of the imported goods cannot be determined under the provisions of Article 1. Before taking a final decision, the customs administration shall communicate to the importer, in writing if requested, its grounds for doubting the truth or accuracy of the particulars or documents produced and the importer shall be given a reasonable opportunity to respond. When a final decision is made, the customs administration shall communicate to the importer in writing its decision and the grounds therefor.

  4126

2. It is entirely appropriate in applying the Agreement for one Member to assist another Member on mutually agreed terms.

  4127



^
 
Lex Mercatoria -->
 
<< Pre TOC Nxt >>
TOC linked Full Text pdf portrait pdf landscape WordMap (index)
 
<< ~/. >>



Lex Mercatoria -->

( International Trade/Commercial Law & e-Commerce Monitor )

W3 since October 3 1993
1993 - 2006

started @The University of Tromsø, Norway
hosted by The University of Oslo, Norway
in fellowship with The Institute of International Commercial Law,
Pace University, White Plains, New York, U.S.A.

Disclaimer!

Cameron May
© Cameron May

Cameron May Catalogue
CM Catalogue, 2005 (pdf)

Books

Journals

Conferences

Services

Cameron May

Cameron May

Cameron May Ltd.
International Law Publishers
17 Queen Anne's Gate,
London SW1H 9BU,
England
Phone: 44 (0)20 7799 3636
Fax: 44 (0)20 7222 8517
info@cameronmay.com

RSS feeds for Cameron May Publications and Conferences:

&

© Ralph Amissah

presentations' look and feel
generated by
SiSU on Linux & Ruby (on Debian) - better ways, well actually, Way Better!
SiSU Scribe

© Ralph Amissah 1997, current 2006, of SiSU www.jus.uio.no/sisu the program, the markup syntax, and exemplified resulting document presentations look and feel, including text object numbering system.
All Rights Reserved.

© Ralph Amissah
1993 - 2004
All Rights Reserved
w3 since October 3 1993
ralph@amissah.com

using Ruby
on the Debian/Gnu/Linux
software infrastructure
think the usual GPL (or OSS) suspects

Get With the Future
<<Way Better!>>

Local Search using Google
google




lm www

Advanced Google Search of this site

If you have problems viewing pages on this site please update your browser:

Epiphany  Epiphany® |

Galeon  Galeon® |

MS I-Explorer I-Explorer® |

Konqueror Konqueror® |

Mozilla Mozilla Firefox(Firefox)® |

Netscape Netscape® |

Opera Opera®

for console/text viewing:

elinks |

w3m

for lightweight gui (X) viewing try:

Dillo |

Epiphany  Epiphany® |

Firefox Firefox® 

& for pdf viewings of this site we recommend stand alone viewers
(rather than web browser plugins):

Adobe Acrobat Reader Acrobat Reader®  |

 GhostView® , GV® & GSview®  |

Xpdf  Xpdf®