WTO专题（海关估价）

1、WTO海关估价规则海关估价规则WTO Rules on Customs Valuation海关估价主要目的在于对进口商品的申报价值进行审查，以确定合理的完税价格。为此WTO专门制定了海关估价规则，这一规则体现于WTO关于实施第7条的协定(Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994， Customs Valuation Agreement，以下简称海关估价协定)1中。 1 This Agreement consists of 24 articles an

2、d 3 annexes.一、一、WTO海关估价的主要原则海关估价的主要原则 Customs valuation systems should be fair, uniform and neutral and the use of arbitrary or fictitious customs values should be precluded; The basis for valuation of goods for customs purposes should, to the greatest extent possible, be the transaction value of th

3、e goods; The valuation procedures should be of general application without distinction between sources of supply; The valuation procedures should not be used to combat dumping.汉译 海关估价制度应公平、统一和中立，杜绝使用武断的或虚构的海关完税价格； 确定海关完税价格应在最大程度上依据成交价格； 估价程序应是普遍适用的，不应因供应来源不同而不同； 估价程序不应用来抵制倾销。 须说明的是，“进口货物的完税价格”(custo

4、ms value of imported goods)指海关对进口货物征收从价税时所使用的价格。 二、二、WTO海关估价重要规则海关估价重要规则WTO海关估价协定第1、2、3、4、5、6条确立了海关估价依次采用的价格依据。 The customs value of imported goods shall be the transaction value or the transaction value of identical goods sold for export to the same country of importation and exported at or about t

5、he same time as the goods being valued, or the transaction value of similar goods sold for export to the same country of importation and exported at or about the same time as the goods being valued, or, the unit price at which the imported goods or identical or similar imported goods are so sold in

6、the greatest aggregate quantity, at or about the time of the importation of the goods being valued (but deducting the customs duties and the national taxes, etc), or a computed value. 进口货物的海关完税价格应为成交价格，或向同一国家出口销售的与被估货物在大体相同时间出售的相同货物的成交价格，或向同一国家销售的与被估货物在大体相同时间出售的相似货物的成交价格，或与被估货物在大体相同时间以最大量出售的相同或相似货物的

7、单价（但扣除关税和其他国内税等），或一种估算价格。 上述“估算价格”(computed value)由下列各项组成： (a) the cost or value of materials and fabrication or other processing employed in producing the imported goods; (b) an amount for profit and general expenses equal to that usually reflected in sales of goods of the same class or kind as the

8、 goods being valued; (c) the cost or value of all other expenses necessary to reflect the valuation option. (1)生产进口货物所使用的原料和进行装配或其他加工的费用或价值； (2)与被估货物同一级或同一类的货物反映的利润和一般费用； (3)与估价有关的所有其他支出费用或价值。 Article 7.2 of Customs Valuation Agreement provides no customs value shall be determined on the basis of: (

9、a) the selling price in the country of importation of goods produced in such country; (b) a system which provides for the acceptance for customs purposes of the higher of two alternative values; (c) the price of goods on the domestic market of the country of exportation; (d) the cost of production o

10、ther than computed values; (e) the price of the goods for export to a country other than the country of importation; (f) minimum customs values; or (g) arbitrary or fictitious values. 海关估价协定第7.2条规定，不得根据下列情况确定海关完税价格：(1)在进口国生产的货物的售价；(2)为海关管理目的而规定采用两个价格中较高者的制度；(3)货物在出口国国内市场上价格；(4)估算价格之外的生产成本；(5)向进口国之外的国家出口的货物价格；(6)最低海关限价或(7)武断价格或虚构价格。 对于按成交价格确定海关完税价