|
S. No |
Particulars |
Annex |
|
1. |
Function |
|
|
2. |
Organisation |
|
|
3. |
Method of work |
|
|
4. |
Achievements (i) NIDB (ii) ECDB (iii) DOV Website (iv) Sensitive Commodities (v) Valuation Alerts (vi) CRD (vii) Valuation Bulletin (viii) Resolving Valuation Problems (ix) Valuation Inspections (x) Additional Revenue (xi) Additional Revenue (xii) Seminars and workshops (xiii) HSN work on DOV (xiv) Central Excise Job work (xv)Legislative Changes |
|
|
5. |
New Projects a) Valuation Risk Components of RMS b) Transfer of Pricing c) Central Excise Database |
|
DIRECTORATE
GENERAL OF VALUATION
(Central
Board of Excise & Customs)
New Customs
House Annex, Ballard Estate, Mumbai
The
Directorate of Valuation (DOV) was established in the year 1997. The Directorate
was upgraded to a Directorate General in December 2002.
The main functions of the
Directorate are:
q
Assisting and advising the Board
(Central Board of Excise & Customs) in Policy matters concerning Customs
Valuation;
q
Developing valuation tools (including
databases) and best practices for the effective and uniform application of
valuation law;
q
Monitoring valuation trends of sensitive commodities and
taking corrective action;
q
Providing guidance and advise to
field formations on valuation questions and for checking undervaluation / over
valuation of imported or export goods so as to prevent leakage of Customs
revenue;
q
Carrying out valuation inspections at Customs stations to
ensure that the valuation law and procedures are effectively applied;
q
Coordinating Customs valuation
matters with relevant international organizations and other sources abroad.
2. The Headquarter of the Directorate is
established at Mumbai (New Custom House Annex) and it is headed by a Director
General. He is assisted by a Commissioner, three Addl./ Joint Commissioners and
four Assistant Commissioners. There are two Zonal Units established at
3. The
supporting staff at Group B, C and D levels for the headquarter office and
zonal units are presently on loan basis from the respective Customs houses/
Commissionerates. Regular supporting
staff have been sanctioned and the process of recruitment on deputation basis
from Customs / Central Excise field formations is in progress.
4.
5. The
main area of activity of the Directorate is the monitoring of valuation trends
of sensitive commodities, which are prone to undervaluation and taking suitable
corrective action to prevent loss of revenue.
For this purpose, sensitive commodities are identified in consultation
with field formations (Customs stations) and valuation trend studies are
carried out. Valuation related information in respect of these commodities is
gathered from different sources, such as Reuters, Metal Bulletin, PLATTS etc.
for international price movements, local market information through market
surveys and analysis of valuation related data gathered from Customs stations.
In cases where undervaluation trend is noticed, Alert Notices are issued to the
Customs stations giving the results of the study and indicating details of
action to be taken to safeguard revenue. Valuation Guidelines are also
developed and issued in respect of important commodities for aiding the
assessing officers. Tariff Value
fixation is also resorted to in cases where undervaluation is rampant causing
significant impact on revenue.
6. The Directorate also disseminates to
the field officers all valuation related information and data, gathered by it
from different sources and duly analyzed, so as to enable the officers to
critically scrutinize the declared prices for their acceptability. These
details enable them to identify cases, which are potentially undervalued, and
to carry out further enquiry or verification and take well considered decisions
on valuation. The Directorate also takes
measures to amend the valuation law and procedures to pin loopholes vulnerable
to fraud and also to achieve uniformity at national level in their application.
7. The Directorate has been sending a
report on the landed cost of Edible Oil and Brass Scrap on fortnightly basis to
Board office. The Board office issues
Notification on Tariff Value on fortnightly basis utilizing the inputs provided
by this Directorate. Directorate has
submitted a report on 20.08.2006 suggesting for discontinuance of practice of
fixing tariff values for brass scrap. The Directorate has submitted a report in
November 2006 about the feasibility of fixing Tariff Value for poppy seeds.
8. The Directorate has done the basic work
with respect to HSN 2007 changes for Budget 2006. The draft notifications for
HSN changes have been prepared by this Directorate which came into effect from
01.01.2007. The Directorate is also working on other valuation related areas
such as Transfer Pricing, Risk Management System, Export valuation and Central
Excise valuation database.
9.
The Directorate is also the nodal
point for international cooperation on Customs matters and coordinates
valuation related matters with the concerned international organizations (World
Trade organization, World Customs Organization) as well as other Customs
administrations and sources abroad.
10. The following areas of work have been
accomplished by the Directorate General of Valuation:
10.1 NIDB: Development of a comprehensive electronic
data base of imported goods namely National Import Data Base (NIDB). This involves compilation of import data on a
daily basis from all Customs stations in the country and its analysis by a
specially developed software to determine unit values, weighted average values
of identical goods, percentage deviations and outliers, supplemented with
international price information. The
combined, analyzed data is transmitted to all Customs stations every week for
use as an assessment tool and decision support system for checking under
valuation. The NIDB data is also made available on the Directorate of Valuation
website (www.dov.gov.in) for direct access
by departmental officers on a password protected basis.
10.2 Export
commodity database (ECDB) project: The Export Commodity Database (ECDB)
Project is a comprehensive export valuation data base, developed with a view
for checking overvaluation and abuse of export incentive schemes. This implies
capture of export data in a pre-determined format from the Customs Stations,
consolidation and analysis of the export data with the help of a specially
designed software for providing certain results (such as weighted averages,
standard deviations, outliers), which would help in detecting potential cases
of valuation fraud. The data is being disseminated on a regular basis to field
formations for on-line use to check export value declarations and to take considered
decisions on valuation.
The first phase of the ECDB
project was started on November 2004 when the export data received from the EDI
stations was combined and was converted into a structured data base. This was in access format with copy search
and retrieval facilities. This simple database was placed on the Directorate
website, (www.dov.gov.in), for online
access by assessing officers .
In the second phase of the ECDB,
launched in August, 2005 has the analyzed export data by a specially developed
software for giving desired results. The
Directorate has distributed CDs containing the ECDB software and the data for
the initial three months. The DGOV has
been doing fortnightly data analysis and has been transmitting the analyzed
data on fortnightly basis to the field formations for building up the local
database by updating the initial three months data. Output data are in both the Access and Oracle
format. The entire ECDB (Phase II) is also made available on the DOV Website
for access by officers on a Password protected basis.
10.4 Sensitive Commodities: The Directorate
has developed a list of sensitive commodities prone to undervaluation based on
its studies and research in consultation with Customs stations. The list
consists of specific products as well as product groups, which have significant
revenue implications due to high tariffs and large volume of imports and other
factors having influence on value. The
list is periodically reviewed and updated based on feedback from Customs houses
and Directorates own studies on valuation trends. The list of specific products is subjected to
weekly valuation analysis in the NIDB. Valuation trend of these commodities is
also regularly monitored for issue of Alerts and Guidelines to field officers.
10.5 Valuation
Alerts: The Customs stations are alerted based on Directorate’s
studies of valuation trends of important commodities, which are sensitive to
undervaluation. Several such studies were carried out in respect of specific
commodities on the basis of NIDB and international price trends. In cases,
where the studies revealed potential undervaluation, Alert Notices were issued
to field formations. During 2004, 21 and during 2005, 15 Alert Notices were
issued. During year 2006, 5 alert notices have been issued and in the current
year till date 3 alerts have been issued. These alerts give details of the
study conducted by the Directorate and its findings along with guidelines for
further action to safeguard revenue. The follow up action taken by field
formations on these Alert Notices issued by the Directorate is also monitored
on a regular basis.
10.6 CRD : Creation of a Central Registry Database (CRD)
of Special Valuation (SVB) cases relating to importation involving complex
valuation issues such as related party imports, cases involving payment of
royalties, license fees, supply of materials and services by the importer, etc.
The Central Registry (CRD) is made available on the Directorate’s web site for
reference by departmental officers in their day to day assessment work.
10.7 Valuation Bulletin
: A monthly “Valuation Bulletin”
incorporating all value related information, including international price trends
of important commodities and market intelligence reports from various sources,
is published and distributed to all field formations. The Bulletin is widely used by officers in
the field as an important source of information on valuation questions in their
day to day assessment work. The Valuation Bulletin is also made available on
line to field officers on the Directorate’s web site (www.dov.gov.in).
10.8 Resolving Valuation Problems: Several practical problems concerning Customs
valuation were identified and the issues analyzed for providing solutions.
Valuation guidelines / instructions were issued in several cases. Complex
valuation questions were also discussed in the Conference of Chief
Commissioners (August 2003, January 2004, May 2004) and decisions taken. A Meeting of Chief Commissioners of Mumbai
Zones was held in January 2005 and resolved many practical questions on
valuation. It was further agreed that this forum will be acting as the
Valuation Committee of Mumbai Zone and will meet regularly to examine all
valuation questions referred to it for finding solution and ensuring uniform
application. Matters needing policy
decisions will be referred to the Board.
A similar meeting was conducted for Ahmedabad Zone in April 2005 to
discuss and sort out valuation issues pertaining to Ahmedabad Zone. Similar arrangements are being made at other
zones also.
A
Conference of Chief Commissioners on Valuation was held on 1.10.2005 and
various issues relating to valuation were discussed and deliberated. The Board in its meeting held on 28.11.2005
has approved the minutes of meeting and given specific directions with
reference to inclusion of ship demurrage charges, determination of quantity
(shore tank Vs. ship ullage) for assessment of imported bulk liquid cargo,
Computation of freight of time chartered / daughter vessels and Transfer
pricing. Tariff Conference on
The need for regular
co-ordination meeting between various Directorates was recognized and the first
meeting with DG, DRI was held on 22.02.2007 in DRI Headquarters,
10.9 Valuation Inspections: Valuation
Inspection of Customs stations is also done by the Directorate on a regular
basis. This is done by as a Team of officers selected for the purpose for each
Custom station. During the Inspection the overall performance of the Customs
station in complying with the regulations and instructions on Customs valuation
matters is studied with reference to the information gathered and the relevant
documents scrutinized. The Inspection Report is prepared highlighting
deficiencies noticed and the matter is followed up with the Commissioners
concerned for taking remedial measures. During 2004-05 nine such inspections were
conducted and follow up action taken. In the month of January-February 2006, 3
inspections have been carried out at different Customs Houses such as Chennai,
Mumbai and Kolkata. These inspections had considerable impact on improving the
quality of Customs valuation at field offices. In 2006-07, 5 inspections have
already been conducted and 20 more inspections are scheduled for all major
custom houses.
10.10 Additional Revenue
Realized: The measures taken by the Directorate in developing
valuation tools, disseminating valuation related information and monitoring
valuation practices have successfully prevented revenue losses in several areas
and also resulted in additional revenue collection. On the basis of monthly
reports received from the Chief Commissioners, the extra revenue realized as
revaluing the goods after rejecting the under valued declarations during
2003-2004 was Rs.193 crores. During
2004-05, the additional revenue realized was Rs.334 crores, which is 73% higher
compared to the previous year establishing the efficiency of measures taken by
DOV. In 2005-06 an amount of Rs.455 crores of extra revenue was realized, as against Rs.334 crores during the corresponding period last year by
enhancement in value of imported goods. During the year 2006-07 an additional
revenue due to enhancement in the value, was realized to the tune of Rs.627 crores.
A comparative chart reflecting performance of last four years as well as the
duty realized upto October 2007 is placed at Annex A.
10.11 International Co-operation: Several cases of suspected undervaluation were taken
up for verification of value at the exporting countries with success to a
certain extent. The Directorate also moved proposals to the World Trade
Organization for a multilateral framework for exchange of information on
customs valuation. This was accepted by the WTO Ministerial Conference (
The Directorate
also hosted three international seminars on Customs Valuation (May 2000,
December 2001 and January 2003) in collaboration international organizations
such as WTO, WCO and the Commonwealth Secretariat. Recently, on 4th-
10.12 Seminars
And Workshops: Several
seminars and workshops were organized for the benefit of officers so as to
strengthen the Customs valuation expertise. Eight such workshops were conducted
so far with great success. These workshops also helped to ascertain the
practical problems in the field and to provide quick solutions.
The
Government of India, the ADB and the OECD co-hosted the international
Conference on Tax Reform in
10.13 HSN work by DGOV :
Pursuant to changes brought in by the WCO in the International Convention on
the Harmonized Commodity Description and Coding System (HS-2007), Tariff
changes on both Customs and Central Excise side were taken up in Finance Bill
2006. All the relevant amendment schedules on Customs & Central Excise were
prepared by officers of Directorate General of Valuation and submitted to Board
office. These schedules have been
incorporated in the Finance Act, 2007. All
the HS-amendments have been made effective from 1.1.2007.
On the recommendations of this Sub-Group, in Budget 2007, a new rule 10A
has been inserted in the Central Excise Valuation (Determination of Price of
Excisable goods) Rules, 2000 to provide that where goods are manufactured by a
job-worker on behalf of a person (commonly known as principal manufacturer),
the value for payment of excise duty would be based on the sale value at which
the principal manufacturer sells the goods, as against the present provision
where the value is taken as cost of raw material plus the job charges.
The liability to
pay duty will rest with the job worker as per the present practice. The value
in such cases shall be:
(a)
the ‘transaction value of the goods at which they are sold’
by the principal manufacturer for delivery at the time of removal of goods from
the factory of job-worker, provided that principal manufacturer and the buyer
of the goods are not related and that the price is the sole consideration for
the sale.
(b)
the ‘normal transaction value of goods sold at or about the
same time’ when sold by the principal manufacturer from a place other than the
factory of job-worker, provided that the principal manufacturer and the buyer
of the goods are not related and that the price is the sole consideration for
the sale. This methodology is similar to valuation in case of sale through
depot.
(c)
Determined in accordance with the principles enunciated in
the Valuation Rules, for cases not covered under (a) and (b) above, on a
case-to-case basis. For example, if the excisable goods manufactured on
job-work are sold by the principal manufacturer where the price is not the sole
consideration for sale, the value of such goods shall be determined in terms of
principles laid down in rule 6.
It has
also been provided in the rule that the cost of transportation from the
premises, wherefrom the goods are sold, to the place of delivery shall not be
included in the value of excisable goods. This amendment will come into effect
from 1.4.2007.
10.15 Legislative Changes
:-The DGOV has prepared draft new
Section 14 of the Customs Act, 1962 and
new Customs Valuation Rules for the Imported goods and Export goods and
sent to Board Office . The new Section 14 has been published in the Finance
Act’07 and is going to be effective from 10-10-07 The Ministry has also issued Notification No. 94/2007 &
95/2007-Cus (NT) both dated 13.09.2007 notifying the new Customs Valuation Rules for the
Imported goods and Export goods TO BE EFFECTIVE FROM 10-10-07 in terms of the
new Section 14 of the Customs Act, 1962. The DGOV has also prepared draft
Circulars/instructions on new Customs Valuation Rules for the Imported goods
and Export goods and sent to Board office. Board may issue these Circulars/instructions shortly .
11. The Risk Management System (RMS) is a measure
of trade facilitation and it does selective screening of only high risk
cargo for customs examination. It also
provides for a special customs clearance procedure for authorized
persons (Accredited Clients) having good track record and who meet specified
criteria identified by the Customs. The Board has decided to introduce the
‘Risk Management System’ (RMS) in major Customs locations where the Indian
Customs EDI System (ICES) is operational vide Board Circular No 43/2005 Cus
23-11-05. With the introduction of the RMS, the present practice of routine
assessment, concurrent audit and examination of almost all Bills of Entry will
be discontinued and the focus will be on quality assessment, examination and
Post Clearance Audit of Bills of Entry selected by the Risk Management System.
12. In the context of the development of a Risk
Management System (RMS) for import (also export) cargo clearance, the
Directorate General of Valuation (DGOV) has joined hands with the national Risk
Management Team for devising the strategy for valuation risk assessment and
control. On the basis of discussions,
the valuation component of the RMS, namely, Valuation Risk Assessment Module
(VRAM) has been designed. It would be composed of three parts. The first part
will be a “Valuation Corridor” consisting of a database of very highly
sensitive commodities. Most of them will have permissible value bands defined
for allowing clearance without intervention. Any consignment having declared
value below the lower limit of value band will be directed for examination and
assessment by officer. The Directorate has since developed the list of highly
sensitive commodities and worked out the value bands. NIDB has been extensively
used for the purpose. The latest list prepared on the basis of data for the
period from Oct 2006 to December 2006 submitted to RMS Team. This list is
periodically revised and value bands updated.
13. The second part of the valuation component of
the RMS is about the valuation contribution of different commodities to the
general risk evaluation corridor. Here the risk is computed statistically for
various risk elements, such as CTH, description (key words), country of origin,
importer profile, port of shipment, etc . Each area is assigned a maximum risk
index and every commodity under import will be evaluated in terms of a
percentage of the total risk. The third part of the Valuation Risk component
will be the use of intervention corridor in the RMS to study the valuation
trend of newly identified sensitive commodities, and to monitor the efficacy of
valuation risk management. The DOV team
is actively involved in the development of risk rules and operation of RMS so
as to obtain feedback and refer as risk parameters. The RMS based assessment is introduced in many
customs formations.
14. The
quality of import data captured will be very crucial for achieving reliable
risk assessment. The Directorate has
been experiencing difficulties on account on poor data quality in the context
of NIDB. Declaration of incomplete or inaccurate information concerning the
goods and the absence details like brand, model and specifications as well as
use of different units of quantity for the same goods have been the important
areas causing considerable problems in NIDB data analysis and giving inaccurate
results. The Directorate has been repeatedly requesting the Customs stations to
take concrete steps to improve the quality of data captured, but the situation
still needs considerable improvement with intervention at senior levels and
closer monitoring. An Approach Paper on the subject was prepared by the
Directorate and submitted to the Board for consideration.
(b) Transfer
Pricing
15. Transfer pricing is the mechanism adopted
by multinational Enterprises for valuing the goods and services traded with
their Subsidiaries or Associate Companies abroad so as to lower taxes and to
maximize profits. The Transfer Pricing policies relating to Income Tax are generally based on the OECD (Organization
of Economic Cooperation and Development) Guidelines on the subject, which
broadly defines the controls between enterprises indulging in Transfer Pricing,
the methods for determination of “arms length price” and the administration of
Transfer Pricing Regulations. It is estimated that more than 60% of international transactions
are between related parties/associated Enterprises.
16. ADB Working Group in CBEC on Transfer Pricing :- A Working
Group on Transfer Pricing in C.B.E.C. as a part of the ongoing Asian
Development Bank Technical Assistance Project (ADBTAP) was constituted in
December 2006 under the Chairmanship of Mr.S.Dutt Majumder Director General
Valuation. The objectives of the Working Group include interalia study of the
present practice of implementation of law concerning transfer pricing in
Customs and its deficiencies, - both technical and administrative. The Working Group is to suggest the
administrative set up for dealing with transfer pricing in Customs in the most
effective way and also to suggest on the technical aspects.
17. The possible recommendations of the Working Group
which are under deliberation may be as follows:
•
Relocating the Transfer
Pricing Work in Directorate of Valuation for uniform and skilled treatment;
•
Simplification of
procedures to reduce burden on importer;
•
Harmonisation of
documents required to be submitted before Customs and Income Tax;
•
Suggestions for
improving technical skills of officers dealing with TP cases;
•
Developing a real time
data base for the Directory of Related Parties;
•
Integration of the
Directory with Risk Management Module .
It is likely to submit its
report by the end of October 2007.
(c) Central Excise Valuation Database
18. When the Directorate of Valuation was
established 1997, it was proposed to be a combined Directorate to handle both
Customs and Central Excise valuation matters.
However, to begin with the Directorate was asked to focus on the Customs
valuation matters, which were of priority. The work of the Directorate on the
Customs side has since stabilized. Under
the cadre restructuring, the Directorate was upgraded to a Directorate General
and regular staff were also sanctioned. Therefore, a proposal to expand the
functions of the Directorate into more technical areas, such as Central Excise
Valuation, Commodity Classification and Rules of Origin, so as to develop it
into a Technical Services Directorate was submitted to the Board in November
2003. In pursuance of the recommendation by Conference of Chief Commissioners
held on 27the July 2004 at
19. In the proposal concerning Central Excise
valuation, it was suggested that specific responsibilities be assigned to the
Directorate. These include: (i)
developing of a comprehensive electronic database focussing on the
valuation of the domestically manufactured goods, (ii) monitoring valuation
trends of sensitive commodities and providing appropriate valuation guidance to
the field formations, (iii) gathering market intelligence and information
concerning the pricing pattern of important commodities and providing valuation
related input to field formations and enforcement agencies (DGCEI and DG
Audit). Board has approved additional
staff comprising one Commissioner, one Additional/Joint Commissioner, two
Dy./Asst. Commissioners, and supporting staff but till date, no officer has
been posted either at Group A level by Board or at other levels by local
Central Excise zones on loan basis.
20. Meanwhile, the
Directorate has initiated the work on developing a Central Excise Valuation
Database. It was felt that the SERMON database maintained by the Directorate of
Systems could be a good source of data for the purpose. How ever, on scrutiny
of the data, it was noticed that description of goods was absent in the returns
filed by the assessees. It was felt that no meaningful database on valuation
could be developed without knowing the exact nature of goods manufactured by
assessees. The matter was therefore taken up with the Board for revising the
ER1 returns so as to include the description and specifications. Meanwhile, the
Directorate took up the matter with Chief Commissioners of Central Excise and
DGCEI for suggestions to prepare a list of sensitive commodities to concentrate
on the valuation study by the Directorate (November 2004). A Notification was
issued by the Board (May 2005) amending the ER1 return format to incorporate
the description of goods. However, this falls short of the Directorate’s
requirement for compiling data based on the exact description and specification
of goods. Also the column itself is not mandatory. Unless a Customs EDI type
database with complete invoice level details of unit prices with brand/ model/
grade/ specifications is available in Central Excise, any meaningful database
of valuation in Central Excise like NIDB in import side, is not feasible.
However, DGOV has circulated a Base Paper on Central Excise to all Chief
Commissioners and Board where an alternative system for building database on
Central Excise has been proposed till a full fledged invoice level database in
Central Excise comes into existence and response of various Central Excise
zones to this proposal has been favourable but no formal sanction has been
received from Board for the same. Also
some legislative changes are required in Central Excise Valuation provisions to
make them comparable to Customs Valuation provisions like Rule 10A for
rejection of transaction value, substitution of declared value with value of
similar goods, deductive value or computed value, etc. It may be remembered
that NIDB has been a great success giving additional revenue of about Rs 650
crores per annum and a similar database in Central Excise can yield a revenue
of Rs 1000 crores plus per annum since base of Central Excise is bigger than
Customs and all information and documents to establish a full proof case of
undervaluation is available in India itself since both suppliers and customers
are domiciled in India.
ANNEX-A
COMPARATIVE
PERFORMANCE FOR LAST 4 YEARS
|
Sr. No. |
Financial Year |
Amount realized (Rs. in crores) |
% increase/decrease |
|
01 |
2003-2004 |
193 |
|
|
02 |
2004-2005 |
334 |
+73.05% |
|
03 |
2005-2006 |
455 |
+36% |
|
04 |
2006-2007 |
627 |
+38% |
|
05 |
2007-2008 (upto Oct.07) |
403 (as against 317.40 during
the corresponding period last year) |
+27% |
|
Sr.No. |
Financial Year |
No. of Inspections |
Cus stations
Inspected |
|
01 |
2004-2005 |
9 |
ICD |
|
02 |
2005-2006 |
3 |
Mumbai Custom House, |
|
03 |
2006-2007 |
7 |
Nhava Sheva, |
|
Sr. No. |
Calendar Year |
No. of Alerts |
|
01 |
2004 |
21 |
|
02 |
2005 |
15 |
|
03 |
2006 |
6 |
|
4 |
2007 |
2 |
ANNEX B
TECHICAL ASSITANCE GIVEN TO FOREIGN COUNTRIES IN
Visit of foreign delegations to
India
|
Period of
Training Course |
Course |
Country of
Trainees |
Total
Number of Trainees |
|
|
Functioning
of the Directorate General of Valuation as well as on the National Valuation
Database as a part of 26th Indo-Sri Lankan DG Level Bilateral
talks. |
|
4 |
|
26th May |
Practical
working experience in the field of Customs valuation and maintenance of
valuation database. |
|
5 |
|
|
Discussion
on approach and philosophy of valuation and valuation database. |
|
5 |
|
21st Nov |
Study
visit to Directorate General of Valuation with an objective to understand the
Indian NIDB and issues relating to Customs Administration, modernization |
|
5 |
|
|
Discussions
on exchange of valuation data |
|
7 |
|
18th Dec |
Study
visit to Directorate General of Valuation with an objective to exchange views
and learn from the Indian experience in the implementation of valuation
database |
|
2 |
|
16th Apr |
Study of valuation database; Technical assistance to
establish a valuation database. |
|
5 |
|
|
Study of
implementation of WTO valuation l agreement; utilization of database as risk
assessment tool. |
|
3 |
|
|
Enforcement
of valuation agreement in |
|
2 |
|
4th& |
Visit of
Mr. Kunio Mikuriya, Deputy Secretary General, WCO to see the working of Indian
Valuation Database. |
|
|
Dispatch of experts
|
Period of
Training Course |
Course |
Country
of Trainees |
Total
Number of Trainees |
|
27th Dec
-28thDec 2006 |
|
|
30 |
|
13th
to |
|
|
50 |