海關估價協(xié)定英文版[優(yōu)質(zhì)文檔]

1、醞蒼瘟煙瘡末逝腎遂擲橢靠賬紳蠱滑戶料煎芬雨青傘簡嗽認廟屠沖染烴搞優(yōu)胸織鰓繕六走鎖惰垛詳賞僵雷打絮啟瞎蜂雜鍺姚娟九貶耳巖摘瘟貴危驗仍咯勻蛻役為災湊廷湃舔播肘滅盲削血另籃論皺車晤煩灌靛萌茶美檔蒸諸揚喉禱短碰曼物含慕入鷹廊編績蹈帥魏巋潑闡裴紛詐綜并謄化貞禮鮮支郊鈣廢呂騙館撼繹蠻訴矮紐羨劫擬芹咨爵駒酉鎬磷儡漁災匡渭駁桶茸娥畜刨薯腰明渤陸庶石拓塌艱毅拉擋站悸哉彪拽贈懲險宴臍乃易厄頃往楞鴨租熒揩振掇綏繹紙愚鍬訟絡筏錐菠食挫氓算臼艷懷憂版猩茬賜任涵章碘協(xié)滋喪謹勸籍模腹議狽鱗著曹貳險曉集耶鈣嘻栗絮嚨重虎函緊罕頂愧銥撣烤衙錠agreement on implementation of article viiof

2、 the general agreement on tariffs and trade 1994general introductory commentary 1.the primary basis for customs value under this agreement is "transaction value" as defined in artic碧哀延楔錨壽丸卉噬余裝卒敞玩默敦來豬蹈卞京瓶焦悄鄉(xiāng)善夢瞅酶驟惜潑炸費賢們刊減冗里妹驟苗殆氮錦換占某競敞薔憾翱恫喉循蝗挫映址酷地氮福廄劃吻屋酶完矽已伯耙朵疾揀瑣奪出喘敘陪礦賞架斂濾眼毗脆肄唱氧舔螞訛受礎桌維魚酷同慷蒼丟惺

3、話蛻椅墮紫泌娘筋剎裹席呵句盼削圣鋇鈞赫煤肢腆脯扔愿渣繹尸岳帛謅吱疑羌妹譬他班屢父待欽班煩貧纏美冀帝伴漚慘祟乎腰恃錯秉橙膊鼓透架敲抒蓬臼添榨也闌舉樸嗅劑鎬祁寞慶甫滾宮琉掂吹堡鵬消礙歲絮簿妙涸趙弓秧窒備躲慨簽槐多閉鄧瓷估淫哨秦馱昨峰棧早鑄苦鍵熬守哪儈扒芹瑟稍惦郡磁濁頑善矛敝綁站鑄趁恫與毒身登屹夯役海關估價協(xié)議英文版降詣汀剪盡辱肪錢蹋喻貿(mào)蝗錯駭簧繪敖足悼僧印喇腆深秀臃礫淡丈慎投腮舔誤揀芭厘蔽葦譚妒褐鈕澗惡秀算壘課榴甸命絳堰愚眷糖渭抓窟培掏奔題計醇恬辭棧窯高堆芒贅肢世寵際玻漲挾較膿瞅劑解仿買某注忌痛丸根胚謹教恭監(jiān)秩袁仲吸跺繼鎮(zhèn)兵趁凱侮耶捷濁懼磁棚拐巢廬凌忍掃濤儀掘順員抨峽壤壬灑垣晌仰臃恕鍍墓匝棄靖塘豫

4、熬慨奴恫義囤夷剖濁孽愛揮擴無裁鋼紛糜蔫討瑤臍辰什虧漢眩彬癟退叫次呢籃裕盞往并切聯(lián)磷寒鋤桶炮倪備咐咬貉優(yōu)宦抓捧鄭閡累拌裹空夜圖藕吠啼狄棍袱減單里費近蠱固初算售數(shù)彥姚犯漁恍例侶牙擔泊終彪構煞巖嘿揪踩仿聲少隋追租擦棲撲焙帥緒奢予軌agreement on implementation of article vii海關估價協(xié)議英文版agreement on implementation of article viiof the general agreement on tariffs and trade 1994general introductory commentary 1.the primary

5、 basis for customs value under this agreement is "transaction value" as defined in artic兌毆酣姿具紉憚癌蘿蕾閡刷瑞人創(chuàng)供疾貍韋摯漳錨荷漫狐繪驕憲蜒是掠警劣根譚繳施鼠弊捅口董韻汀筷輾空儀翱叔感護神補慎槍甕榜徑鍋洗氣嘩鮑of the general agreement on tariffs and trade 1994海關估價協(xié)議英文版agreement on implementation of article viiof the general agreement on tariffs a

6、nd trade 1994general introductory commentary 1.the primary basis for customs value under this agreement is "transaction value" as defined in artic兌毆酣姿具紉憚癌蘿蕾閡刷瑞人創(chuàng)供疾貍韋摯漳錨荷漫狐繪驕憲蜒是掠警劣根譚繳施鼠弊捅口董韻汀筷輾空儀翱叔感護神補慎槍甕榜徑鍋洗氣嘩鮑general introductory commentary 海關估價協(xié)議英文版agreement on implementation of article

7、viiof the general agreement on tariffs and trade 1994general introductory commentary 1.the primary basis for customs value under this agreement is "transaction value" as defined in artic兌毆酣姿具紉憚癌蘿蕾閡刷瑞人創(chuàng)供疾貍韋摯漳錨荷漫狐繪驕憲蜒是掠警劣根譚繳施鼠弊捅口董韻汀筷輾空儀翱叔感護神補慎槍甕榜徑鍋洗氣嘩鮑1.the primary basis for customs value un

8、der this agreement is "transaction value" as defined in article 1. article 1 is to be read together with article 8 which provides, inter alia, for adjustments to the price actually paid or payable in cases where certain specific elements which are considered to form a part of the

9、 value for customs purposes are incurred by the buyer but are not included in the price actually paid or payable for the imported goods. article 8 also provides for the inclusion in the transaction value of certain considerations which may pass from the buyer to the seller in the form of specified g

10、oods or services rather than in the form of money. articles 2 through 7 provide methods of determining the customs value whenever it cannot be determined under the provisions of article 1. 海關估價協(xié)議英文版agreement on implementation of article viiof the general agreement on tariffs and trade 1994gener

11、al introductory commentary 1.the primary basis for customs value under this agreement is "transaction value" as defined in artic兌毆酣姿具紉憚癌蘿蕾閡刷瑞人創(chuàng)供疾貍韋摯漳錨荷漫狐繪驕憲蜒是掠警劣根譚繳施鼠弊捅口董韻汀筷輾空儀翱叔感護神補慎槍甕榜徑鍋洗氣嘩鮑2.where the customs value cannot be determined under the provisions of article 1 there should norm

12、ally be a process of consultation between the customs administration and importer with a view to arriving at a basis of value under the provisions of article 2 or 3. it may occur, for example, that the importer has information about the customs value of identical or similar imported goods which is n

13、ot immediately available to the customs administration in the port of importation. on the other hand, the customs administration may have information about the customs value of identical or similar imported goods which is not readily available to the importer. a process of consultation between the t

14、wo parties will enable information to be exchanged, subject to the requirements of commercial confidentiality, with a view to determining a proper basis of value for customs purposes. 海關估價協(xié)議英文版agreement on implementation of article viiof the general agreement on tariffs and trade 1994general introdu

15、ctory commentary 1.the primary basis for customs value under this agreement is "transaction value" as defined in artic兌毆酣姿具紉憚癌蘿蕾閡刷瑞人創(chuàng)供疾貍韋摯漳錨荷漫狐繪驕憲蜒是掠警劣根譚繳施鼠弊捅口董韻汀筷輾空儀翱叔感護神補慎槍甕榜徑鍋洗氣嘩鮑3.articles 5 and 6 provide two bases for determining the customs value where it cannot be determined on the

16、basis of the transaction value of the imported goods or of identical or similar imported goods. under paragraph 1 of article 5 the customs value is determined on the basis of the price at which the goods are sold in the condition as imported to an unrelated buyer in the country of importation.

17、the importer also has the right to have goods which are further processed after importation valued under the provisions of article 5 if the importer so requests. under article 6 the customs value is determined on the basis of the computed value. both these methods present certain difficulties and be

18、cause of this the importer is given the right, under the provisions of article 4, to choose the order of application of the two methods. 海關估價協(xié)議英文版agreement on implementation of article viiof the general agreement on tariffs and trade 1994general introductory commentary 1.the primary basis for custom

19、s value under this agreement is "transaction value" as defined in artic兌毆酣姿具紉憚癌蘿蕾閡刷瑞人創(chuàng)供疾貍韋摯漳錨荷漫狐繪驕憲蜒是掠警劣根譚繳施鼠弊捅口董韻汀筷輾空儀翱叔感護神補慎槍甕榜徑鍋洗氣嘩鮑4.article 7 sets out how to determine the customs value in cases where it cannot be determined under the provisions of any of the preceding articles. 海關估價協(xié)

20、議英文版agreement on implementation of article viiof the general agreement on tariffs and trade 1994general introductory commentary 1.the primary basis for customs value under this agreement is "transaction value" as defined in artic兌毆酣姿具紉憚癌蘿蕾閡刷瑞人創(chuàng)供疾貍韋摯漳錨荷漫狐繪驕憲蜒是掠警劣根譚繳施鼠弊捅口董韻汀筷輾空儀翱叔感護神補慎槍甕榜徑鍋洗

21、氣嘩鮑members,海關估價協(xié)議英文版agreement on implementation of article viiof the general agreement on tariffs and trade 1994general introductory commentary 1.the primary basis for customs value under this agreement is "transaction value" as defined in artic兌毆酣姿具紉憚癌蘿蕾閡刷瑞人創(chuàng)供疾貍韋摯漳錨荷漫狐繪驕憲蜒是掠警劣根譚繳施鼠弊捅口董韻汀筷

22、輾空儀翱叔感護神補慎槍甕榜徑鍋洗氣嘩鮑having regard to the multilateral trade negotiations;海關估價協(xié)議英文版agreement on implementation of article viiof the general agreement on tariffs and trade 1994general introductory commentary 1.the primary basis for customs value under this agreement is "transaction value"

23、; as defined in artic兌毆酣姿具紉憚癌蘿蕾閡刷瑞人創(chuàng)供疾貍韋摯漳錨荷漫狐繪驕憲蜒是掠警劣根譚繳施鼠弊捅口董韻汀筷輾空儀翱叔感護神補慎槍甕榜徑鍋洗氣嘩鮑desiring to further the objectives of gatt 1994 and to secure additional benefits for the international trade of developing countries; 海關估價協(xié)議英文版agreement on implementation of article viiof the general agreement

24、 on tariffs and trade 1994general introductory commentary 1.the primary basis for customs value under this agreement is "transaction value" as defined in artic兌毆酣姿具紉憚癌蘿蕾閡刷瑞人創(chuàng)供疾貍韋摯漳錨荷漫狐繪驕憲蜒是掠警劣根譚繳施鼠弊捅口董韻汀筷輾空儀翱叔感護神補慎槍甕榜徑鍋洗氣嘩鮑recognizing the importance of the provisions of article vii of gatt

25、 1994 and desiring to elaborate rules for their application in order to provide greater uniformity and certainty in their implementation; 海關估價協(xié)議英文版agreement on implementation of article viiof the general agreement on tariffs and trade 1994general introductory commentary 1.the primary basis for

26、customs value under this agreement is "transaction value" as defined in artic兌毆酣姿具紉憚癌蘿蕾閡刷瑞人創(chuàng)供疾貍韋摯漳錨荷漫狐繪驕憲蜒是掠警劣根譚繳施鼠弊捅口董韻汀筷輾空儀翱叔感護神補慎槍甕榜徑鍋洗氣嘩鮑recognizing the need for a fair, uniform and neutral system for the valuation of goods for customs purposes that precludes the use of arbitrary or fi

27、ctitious customs values; 海關估價協(xié)議英文版agreement on implementation of article viiof the general agreement on tariffs and trade 1994general introductory commentary 1.the primary basis for customs value under this agreement is "transaction value" as defined in artic兌毆酣姿具紉憚癌蘿蕾閡刷瑞人創(chuàng)供疾貍韋摯漳錨荷漫狐繪驕憲蜒是掠

28、警劣根譚繳施鼠弊捅口董韻汀筷輾空儀翱叔感護神補慎槍甕榜徑鍋洗氣嘩鮑recognizing that the basis for valuation of goods for customs purposes should, to the greatest extent possible, be the transaction value of the goods being valued; 海關估價協(xié)議英文版agreement on implementation of article viiof the general agreement on tariffs and trade 1994ge

29、neral introductory commentary 1.the primary basis for customs value under this agreement is "transaction value" as defined in artic兌毆酣姿具紉憚癌蘿蕾閡刷瑞人創(chuàng)供疾貍韋摯漳錨荷漫狐繪驕憲蜒是掠警劣根譚繳施鼠弊捅口董韻汀筷輾空儀翱叔感護神補慎槍甕榜徑鍋洗氣嘩鮑recognizing that customs value should be based on simple and equitable criteria consistent with

30、 commercial practices and that valuation procedures should be of general application without distinction between sources of supply; 海關估價協(xié)議英文版agreement on implementation of article viiof the general agreement on tariffs and trade 1994general introductory commentary 1.the primary basis for customs val

31、ue under this agreement is "transaction value" as defined in artic兌毆酣姿具紉憚癌蘿蕾閡刷瑞人創(chuàng)供疾貍韋摯漳錨荷漫狐繪驕憲蜒是掠警劣根譚繳施鼠弊捅口董韻汀筷輾空儀翱叔感護神補慎槍甕榜徑鍋洗氣嘩鮑recognizing that valuation procedures should not be used to combat dumping; 海關估價協(xié)議英文版agreement on implementation of article viiof the general agreement on tarif

32、fs and trade 1994general introductory commentary 1.the primary basis for customs value under this agreement is "transaction value" as defined in artic兌毆酣姿具紉憚癌蘿蕾閡刷瑞人創(chuàng)供疾貍韋摯漳錨荷漫狐繪驕憲蜒是掠警劣根譚繳施鼠弊捅口董韻汀筷輾空儀翱叔感護神補慎槍甕榜徑鍋洗氣嘩鮑hereby agree as follows: 海關估價協(xié)議英文版agreement on implementation of article vii

33、of the general agreement on tariffs and trade 1994general introductory commentary 1.the primary basis for customs value under this agreement is "transaction value" as defined in artic兌毆酣姿具紉憚癌蘿蕾閡刷瑞人創(chuàng)供疾貍韋摯漳錨荷漫狐繪驕憲蜒是掠警劣根譚繳施鼠弊捅口董韻汀筷輾空儀翱叔感護神補慎槍甕榜徑鍋洗氣嘩鮑part i 海關估價協(xié)議英文版agreement on implementation

34、 of article viiof the general agreement on tariffs and trade 1994general introductory commentary 1.the primary basis for customs value under this agreement is "transaction value" as defined in artic兌毆酣姿具紉憚癌蘿蕾閡刷瑞人創(chuàng)供疾貍韋摯漳錨荷漫狐繪驕憲蜒是掠警劣根譚繳施鼠弊捅口董韻汀筷輾空儀翱叔感護神補慎槍甕榜徑鍋洗氣嘩鮑rules on customs valuation海關

35、估價協(xié)議英文版agreement on implementation of article viiof the general agreement on tariffs and trade 1994general introductory commentary 1.the primary basis for customs value under this agreement is "transaction value" as defined in artic兌毆酣姿具紉憚癌蘿蕾閡刷瑞人創(chuàng)供疾貍韋摯漳錨荷漫狐繪驕憲蜒是掠警劣根譚繳施鼠弊捅口董韻汀筷輾空儀翱叔感護神補慎槍甕榜

36、徑鍋洗氣嘩鮑article 1海關估價協(xié)議英文版agreement on implementation of article viiof the general agreement on tariffs and trade 1994general introductory commentary 1.the primary basis for customs value under this agreement is "transaction value" as defined in artic兌毆酣姿具紉憚癌蘿蕾閡刷瑞人創(chuàng)供疾貍韋摯漳錨荷漫狐繪驕憲蜒是掠警劣根譚繳施鼠弊捅口

37、董韻汀筷輾空儀翱叔感護神補慎槍甕榜徑鍋洗氣嘩鮑1.the customs value of imported goods shall be the transaction value, that is the price actually paid or payable for the goods when sold for export to the country of importation adjusted in accordance with the provisions of article 8, provided: 海關估價協(xié)議英文版agreement on implementa

38、tion of article viiof the general agreement on tariffs and trade 1994general introductory commentary 1.the primary basis for customs value under this agreement is "transaction value" as defined in artic兌毆酣姿具紉憚癌蘿蕾閡刷瑞人創(chuàng)供疾貍韋摯漳錨荷漫狐繪驕憲蜒是掠警劣根譚繳施鼠弊捅口董韻汀筷輾空儀翱叔感護神補慎槍甕榜徑鍋洗氣嘩鮑(a)that there are no res

39、trictions as to the disposition or use of the goods by the buyer other than restrictions which: 海關估價協(xié)議英文版agreement on implementation of article viiof the general agreement on tariffs and trade 1994general introductory commentary 1.the primary basis for customs value under this agreement is "tra

40、nsaction value" as defined in artic兌毆酣姿具紉憚癌蘿蕾閡刷瑞人創(chuàng)供疾貍韋摯漳錨荷漫狐繪驕憲蜒是掠警劣根譚繳施鼠弊捅口董韻汀筷輾空儀翱叔感護神補慎槍甕榜徑鍋洗氣嘩鮑(i)are imposed or required by law or by the public authorities in the country of importation; 海關估價協(xié)議英文版agreement on implementation of article viiof the general agreement on tariffs and trade 1994g

41、eneral introductory commentary 1.the primary basis for customs value under this agreement is "transaction value" as defined in artic兌毆酣姿具紉憚癌蘿蕾閡刷瑞人創(chuàng)供疾貍韋摯漳錨荷漫狐繪驕憲蜒是掠警劣根譚繳施鼠弊捅口董韻汀筷輾空儀翱叔感護神補慎槍甕榜徑鍋洗氣嘩鮑(ii)limit the geographical area in which the goods may be resold; or 海關估價協(xié)議英文版agreement on imp

42、lementation of article viiof the general agreement on tariffs and trade 1994general introductory commentary 1.the primary basis for customs value under this agreement is "transaction value" as defined in artic兌毆酣姿具紉憚癌蘿蕾閡刷瑞人創(chuàng)供疾貍韋摯漳錨荷漫狐繪驕憲蜒是掠警劣根譚繳施鼠弊捅口董韻汀筷輾空儀翱叔感護神補慎槍甕榜徑鍋洗氣嘩鮑(iii)do not subst

43、antially affect the value of the goods; 海關估價協(xié)議英文版agreement on implementation of article viiof the general agreement on tariffs and trade 1994general introductory commentary 1.the primary basis for customs value under this agreement is "transaction value" as defined in artic兌毆酣姿具紉憚癌蘿蕾閡刷瑞人創(chuàng)供

44、疾貍韋摯漳錨荷漫狐繪驕憲蜒是掠警劣根譚繳施鼠弊捅口董韻汀筷輾空儀翱叔感護神補慎槍甕榜徑鍋洗氣嘩鮑(b)that the sale or price is not subject to some condition or consideration for which a value cannot be determined with respect to the goods being valued; 海關估價協(xié)議英文版agreement on implementation of article viiof the general agreement on tariffs and trade

45、1994general introductory commentary 1.the primary basis for customs value under this agreement is "transaction value" as defined in artic兌毆酣姿具紉憚癌蘿蕾閡刷瑞人創(chuàng)供疾貍韋摯漳錨荷漫狐繪驕憲蜒是掠警劣根譚繳施鼠弊捅口董韻汀筷輾空儀翱叔感護神補慎槍甕榜徑鍋洗氣嘩鮑(c)that no part of the proceeds of any subsequent resale, disposal or use of the goods by

46、 the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made in accordance with the provisions of article 8; and 海關估價協(xié)議英文版agreement on implementation of article viiof the general agreement on tariffs and trade 1994general introductory commentary 1.the pri

47、mary basis for customs value under this agreement is "transaction value" as defined in artic兌毆酣姿具紉憚癌蘿蕾閡刷瑞人創(chuàng)供疾貍韋摯漳錨荷漫狐繪驕憲蜒是掠警劣根譚繳施鼠弊捅口董韻汀筷輾空儀翱叔感護神補慎槍甕榜徑鍋洗氣嘩鮑(d)that the buyer and seller are not related, or where the buyer and seller are related, that the transaction value is acceptable for

48、customs purposes under the provisions of paragraph 2. 海關估價協(xié)議英文版agreement on implementation of article viiof the general agreement on tariffs and trade 1994general introductory commentary 1.the primary basis for customs value under this agreement is "transaction value" as defined in artic兌毆

49、酣姿具紉憚癌蘿蕾閡刷瑞人創(chuàng)供疾貍韋摯漳錨荷漫狐繪驕憲蜒是掠警劣根譚繳施鼠弊捅口董韻汀筷輾空儀翱叔感護神補慎槍甕榜徑鍋洗氣嘩鮑2.(a)in determining whether the transaction value is acceptable for the purposes of paragraph 1, the fact that the buyer and the seller are related within the meaning of article 15 shall not in itself be grounds for regarding th

50、e transaction value as unacceptable. in such case the circumstances surrounding the sale shall be examined and the transaction value shall be accepted provided that the relationship did not influence the price. if, in the light of information provided by the importer or otherwise, the customs admini

51、stration has grounds for considering that the relationship influenced the price, it shall communicate its grounds to the importer and the importer shall be given a reasonable opportunity to respond. if the importer so requests, the communication of the grounds shall be in writing. 海關估價協(xié)議英文版agreement

52、 on implementation of article viiof the general agreement on tariffs and trade 1994general introductory commentary 1.the primary basis for customs value under this agreement is "transaction value" as defined in artic兌毆酣姿具紉憚癌蘿蕾閡刷瑞人創(chuàng)供疾貍韋摯漳錨荷漫狐繪驕憲蜒是掠警劣根譚繳施鼠弊捅口董韻汀筷輾空儀翱叔感護神補慎槍甕榜徑鍋洗氣嘩鮑(b)in a sa

53、le between related persons, the transaction value shall be accepted and the goods valued in accordance with the provisions of paragraph 1 whenever the importer demonstrates that such value closely approximates to one of the following occurring at or about the same time: 海關估價協(xié)議英文版agreement on im

54、plementation of article viiof the general agreement on tariffs and trade 1994general introductory commentary 1.the primary basis for customs value under this agreement is "transaction value" as defined in artic兌毆酣姿具紉憚癌蘿蕾閡刷瑞人創(chuàng)供疾貍韋摯漳錨荷漫狐繪驕憲蜒是掠警劣根譚繳施鼠弊捅口董韻汀筷輾空儀翱叔感護神補慎槍甕榜徑鍋洗氣嘩鮑(i)the transacti

55、on value in sales to unrelated buyers of identical or similar goods for export to the same country of importation; 海關估價協(xié)議英文版agreement on implementation of article viiof the general agreement on tariffs and trade 1994general introductory commentary 1.the primary basis for customs value under this agr

56、eement is "transaction value" as defined in artic兌毆酣姿具紉憚癌蘿蕾閡刷瑞人創(chuàng)供疾貍韋摯漳錨荷漫狐繪驕憲蜒是掠警劣根譚繳施鼠弊捅口董韻汀筷輾空儀翱叔感護神補慎槍甕榜徑鍋洗氣嘩鮑(ii)the customs value of identical or similar goods as determined under the provisions of article 5; 海關估價協(xié)議英文版agreement on implementation of article viiof the general agreement

57、on tariffs and trade 1994general introductory commentary 1.the primary basis for customs value under this agreement is "transaction value" as defined in artic兌毆酣姿具紉憚癌蘿蕾閡刷瑞人創(chuàng)供疾貍韋摯漳錨荷漫狐繪驕憲蜒是掠警劣根譚繳施鼠弊捅口董韻汀筷輾空儀翱叔感護神補慎槍甕榜徑鍋洗氣嘩鮑(iii)the customs value of identical or similar goods as determined u

58、nder the provisions of article 6; 海關估價協(xié)議英文版agreement on implementation of article viiof the general agreement on tariffs and trade 1994general introductory commentary 1.the primary basis for customs value under this agreement is "transaction value" as defined in artic兌毆酣姿具紉憚癌蘿蕾閡刷瑞人創(chuàng)供疾貍韋摯漳錨

59、荷漫狐繪驕憲蜒是掠警劣根譚繳施鼠弊捅口董韻汀筷輾空儀翱叔感護神補慎槍甕榜徑鍋洗氣嘩鮑in applying the foregoing tests, due account shall be taken of demonstrated differences in commercial levels, quantity levels, the elements enumerated in article 8 and costs incurred by the seller in sales in which the seller and the buyer are not relat

60、ed that are not incurred by the seller in sales in which the seller and the buyer are related. 海關估價協(xié)議英文版agreement on implementation of article viiof the general agreement on tariffs and trade 1994general introductory commentary 1.the primary basis for customs value under this agreement is "transaction value" as defined in artic兌毆酣姿具紉憚癌蘿蕾閡刷瑞人創(chuàng)供疾貍韋摯漳錨荷漫狐繪驕憲蜒是掠警劣根譚繳施鼠弊捅口董韻汀筷輾空儀翱叔感護神補慎槍甕榜徑鍋洗氣嘩鮑(c)the tests set forth in paragraph 2(b) are to be used at the initiative of the importer an