(a) In determining whether the transaction value is acceptable for the purposes of paragraph (1), the fact that the buyer and seller are related within the meaning of article 15 is not in itself a reason for the transaction value to be considered unacceptable. In this case, it is appropriate to examine the circumstances of the sale and accept the value of the transaction, provided that the relationship did not influence the price. If, on the basis of the information provided by the importer or other means, the customs administration has reason to believe that the relationship has influenced the price, it shall inform the importer accordingly and shall have a reasonable opportunity to reply. On a proposal from the importer, the explanatory memorandum shall be sent in writing. Post-release verification, including examination of importers, is now generally regarded as the key aspect of customs value control.
Customs Valuation Agreement Definition
By Werbeagentur Gerald Wiedermann| 2021-09-16T14:16:39+00:00 September 16th, 2021|Allgemein|Kommentare deaktiviert für Customs Valuation Agreement Definition