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Ministers invite the Committee on
Customs Valuation established under the Agreement on Implementation of
Article VII of GATT 1994 to take the following decision:
The
Committee on Customs Valuation,
Reaffirming
that the transaction value is the primary basis of valuation under the
Agreement on Implementation of Article VII of GATT 1994 (hereinafter
referred to as the “Agreement”);
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;
Emphasizing
that in so doing the customs administration should not prejudice the
legitimate commercial interests of traders;
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;
Decides as follows:
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, the customs
administration 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.
2.
It is entirely appropriate in applying the Agreement for one
Member to assist another Member on mutually agreed terms.
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