FREQUENTLY ASKED QUESTIONS
(FAQ)
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Is the importer required to pay the assessed customs duty
pending his appeal? |
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[ Section I ] [ Section II ] [ Section III ] [ Section IV ] [ Section V ] [ Section VI ] [ Section VII ] [ Section VIII ] [ Section IX ] [ Section X ]
Ans: Yes. Article 11 of the ACV lays
down that legislation of each Member country should provide rights of appeal,
without penalty, against determination of customs value. The first appeal can
be to a higher authority within the customs administration or to an independent
body. It also requires a final right of appeal to a judicial authority to be
provided in the national law.
Ans: The
importer cannot be subject to a penalty merely because he chooses to appeal
against determination of customs value by the customs authorities. However, the
customs authorities are not prevented from requiring full payment of the
assessed customs duty prior to filing an appeal. Under some national laws,
there may be provision for securing differential duty on the disputed quantum
of value through a bond or surety pending decision in appeal.
Ans:
Yes. Article 13 of the ACV allows an importer to withdraw his goods from
customs control pending determination of customs value by providing sufficient
guarantee in the form of a surety, a depositor any other appropriate instrument
as required, covering the final payment of customs duties on the goods.
Ans: Article 16 of the ACV provides that
upon a written request the importer shall have the right to an explanation in
writing from the customs administration as to how the customs value of his/her
goods was determined. Article 7.3 of the ACV also has a similar provision
enabling the importer to obtain in writing the customs value determined under
the fall-back method by making a request.
In the context of
related party transactions. Article 1.2 (a) of the ACV requires that when the
customs authorities have grounds for considering that the relationship has
influenced the price, they are require to communicate the grounds to the
importer and give the importer a reasonable opportunity to respond. If the
importer so requests, the communication of the grounds has to be in writing.
Under the Uruguay Round
Ministerial Decision, which was subsequently adopted by the WTO Committee on
Customs Valuation (see Appendix III), when the customs administration decides
that the customs value cannot be determined under the transaction value method
on the ground of reasonable doubts about the truth or accuracy of the declared
value, the grounds of such doubts have to be communicated to the importer, in
writing if requested, and the importer has to be given a reasonable opportunity
to respond. The final decision, along with the grounds, must also be
communicated to the importer.
Ans:
Yes. Article 10 of the ACV requires that any information which is by nature
confidential or which is provided on a confidential basis for the purposes of
customs valuation shall be kept confidential and not be disclosed without the
specific permission of the person or government providing such information,
except to the extent that it may be required to be disclosed in the context of
judicial proceedings.
Ans: Article 12 of the ACV requires that
laws, regulations, judicial decisions and administrative rulings of general
application giving effect to the provisions of the ACV shall be published.
Ans: Under Article 4 of the ACV, an
importer has a right to ask for reversal of the sequence of application of the
deductive value method and the computed value method. However, developing
countries can make a reservation in this regard and allow such a reversal only
with the prior consent of customs.
Under Article 5.2 of the
ACV, the importer can request for determination of customs value based on the
sale price of imported goods sold after further processing. The developing
countries can make a reservation in this regard to apply the provisions of
Article 5.2 whether or not the importer so requests.