The right of appeal. Article 11 provides that the legislation of each member distributes, without penalty, a recourse to the importer or any other person responsible for paying customs duties in relation to the determination of the customs value. Article 11.2 stipulates that a final right of appeal must also be made available to a judicial authority. Therefore, countries should establish a fair and independent verification mechanism within the customs administration, which would be the first means of redress for importers. For example, an importer who is dissatisfied with a regional branch`s determination of customs value should have the right to have the seat provision reviewed. If the importer is dissatisfied with the results of this review, the importer should have the right to appeal to a judicial authority. A system with the first level of complaint within the administration generally leads to a quick and reasonably inexpensive resolution of disputes. It also promotes consistent and consistent assessment practices and ensures that complaints to a judicial authority are only filed when there is a genuine dispute between the importer and the administration over the determination of customs value. As they say, many of these provisions are complex. It is therefore important for a developing country to study them closely and assess the ability of customs administration to manage these provisions of the assessment agreement. On the basis of this review, it may be decided whether or not to request a delay to any of the provisions. The full text of the agreement is available on the WTO website. More information on the agreement and its application is also available on the WTO website in the Trade Topics category.
Previously, many developing countries used the brussels value definition to determine customs value. This was a “fictitious” approach in which the normal value that goods would be required to recover on the open market under certain conditions was used. Many customs authorities have developed minimum values for goods to be used as normal market value. The length of time the administration should go to challenge the reported values depends on a number of factors, such as the level of revenue at risk. B, the importer`s previous history, the estimated percentage undervaluation, etc. However, if the administration decides to take a firm stand against wrongdoing, the following measures are some of the measures that can be taken to protect revenues: the development of an organizational structure to support effective evaluation control requires a balance between the need to provide information and services (at the local level) and the need for trained experts capable of interpreting the law and identifying problematic areas. The WTO Assessment Agreement is a fact-based system92 and, since it may take some time for the facts of a given transaction to be established, it is neither feasible nor appropriate to refuse release of transfers until all the facts are known. In addition, the agreement is complex and it is therefore necessary to develop expertise in its interpretation and application. It was found that the best way to implement the measures necessary for value verification is to organize the control function with clearly defined roles for local, regional and central offices.93 Exchange rate.
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