Determinarea valorii de tranzacție și a elementelor care se adaugă acesteia. Întrebări și răspunsuri privind aplicarea reglementărilor vamale
The determination of the transaction value and what is added to it. Q&A on the application of customs rules

Summary/Abstract: Customs duties for goods in international trade are based on the customs value. In order to determine the customs value as objectively and quantifiably as possible, six methods for determining the customs value have been laid down in discussions at the World Trade Organisation, only two of which are applied in succession, without the customs authorities being able to reverse their order, at the importer's request. The first and most commonly used is the transaction value, determined on the basis of the invoiced value of the goods and the INCOTERMS delivery terms. In the European Union's trade with third countries, 90-95% of customs declarations are based on transaction value. The following methods are subject to consultation between the importer and the customs authority and are based, on the one hand, on identical or similar values of previously imported goods in the customs authority's database or on price determinations of the goods in the importing country or the calculated value method for imported goods (these two methods may be reversed at the request of the importer). As a last resort, the last resort method is used, which must be compatible with the principles and rules of the GATT Agreement on Tariffs and Trade.

• Details
• Contents