Статья 50. Единая товарная номенклатура внешнеэкономической деятельности
Единая товарная номенклатура внешнеэкономической деятельности (далее – Товарная номенклатура внешнеэкономической деятельности) применяется для осуществления мер таможенно-тарифного регулирования и нетарифного регулирования внешнеторговой и иных видов внешнеэкономической деятельности, ведения таможенной статистики.
Статья 51. Ведение Товарной номенклатуры внешнеэкономической деятельности
1. Товарная номенклатура внешнеэкономической деятельности основывается на Гармонизированной системе описания и кодирования товаров Всемирной таможенной организации и единой Товарной номенклатуре внешнеэкономической деятельности Содружества независимых государств.
2. Товарная номенклатура внешнеэкономической деятельности утверждается Комиссией таможенного союза.
3. Решение о внесении изменений в Товарную номенклатуру внешнеэкономической деятельности принимаются Комиссией таможенного союза на основании предложений таможенных служб государств – членов таможенного союза в установленном порядке.
Товарная номенклатура внешнеэкономической деятельности и решения о внесении в нее изменений публикуются Комиссией таможенного союза.
Task 16. Write a short essay (10-12 sentences) on the following problems.
1. Why must the HS be open for current requirements?
2. Why is the updating a continuous process?
3. Why is proper implementation by all HS users important?
4. Why is it necessary to assist countries with implementation of the HS?
Task 17. Discuss the problems in class and choose the best essay.
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Text XI
Pre-reading
Task1. You are given a word family including the word “valuation”. Use a dictionary and translate the words constituting this word family.
valuable, valuables, valuation, value, to value, value-added tax, valueless, valuer
Task 2. Translate the following adjectives.
English Russian
major …
… международный
multilateral …
bilateral …
… единый
… идентичный
… подобный
primary …
Task 3. Look up the pronunciation of the following words in the dictionary:
hierarchy, transaction, deductive, computed, residual, negotiations
Task 4. Match the words/phrases on the left with their definitions on the right.
1. valuation a) official discussions
2. assessment b) an official document that people sign to show that they have agreed to something
3. licence (Br.E.) c) a calculation about the cost of something
= license (Am.E)
4. negotiations d) a business deal or action
5. transaction e) a professional judgment about how much something is worth
6. agreement f) an official document giving you permission to do something for a period of time
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Customs valuation
Customs valuation is a major feature of modern customs tariff systems. It is important for the assessment of customs duties as well as it is a significant part in a variety of other aspects of international trade such as statistics, quota, licensing arrangements, taxes and other charges levied at importation.
Customs valuation and certain valuation practices came under study at the Tokyo Round of multilateral trade negotiations which took place between 1973 and 1979 within GATT in Geneva. One of the results of the negotiations was the adoption of the Agreement on the Implementation of Article VII of the General Agreement on Tariffs and Trade (GATT), which established a system of customs valuation.
The Agreement, which entered into force on 1 January 1981, is intended to provide a fair, uniform and neutral system for the valuation of goods for customs purposes. It provides a set of valuation rules.
Hierarchy of Valuation Methods
There are six methods of valuation applicable to all goods, namely:
- transaction value method;
- transaction value of identical goods;
- transaction value of similar goods;
- deductive method;
- computed method;
- residual valuation provision.
Transaction value method
The primary method of valuation is the transaction value which uses the invoice price. Wherever possible this is the method to be used.
The transaction value is defined as the price actually paid or payable for the goods being imported. This price is understood as the total payment made or to be made by the buyer to the seller for the imported goods and includes all possible payments made as a condition of sale of imported goods.
Only when the transaction value method cannot be used should the other methods be considered. In such cases the customs value is determined by proceeding sequentially through the other methods. It is only when the value cannot be determined under the provisions of an earlier method in the sequence that the provisions of the next method are invoked.
Other methods of valuation
The majority of importations will fall to be valued under the transaction value method. However, where there is no price actually paid or payable then the transaction value method cannot be used. Then the next sequential method of valuation, the “identical goods” method, is to be applied. In this case in establishing a customs value the deductive method cannot be used.
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In exceptional circumstances it may not be possible to determine the customs value of imported goods under any of the foregoing valuation methods. In such an event, the value may be determined by applying, in a flexible manner, whichever of those methods that enables calculation of customs value.
The customs value arrived at should be fair, reasonable, uniform and neutral and should reflect commercial reality to the extent possible.
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