Examples of Customs Valuation in a sentence
The representative of Samoa requested a transitional period from the date of accession to allow Samoa obtain and utilize technical assistance for its full implementation of the obligations of the WTO Customs Valuation Agreement.] The WTO Customs Valuation Agreement would be fully implemented by June 2012, in accordance with the timetable contained in Table 10 above.
Some Members reviewed Samoa's Customs Valuation Regulations 1998 and provided detailed comments.
In response, the representative of Samoa noted that Samoa intended to amend its Customs Valuation legislation to fully comply with the WTO Customs Valuation Agreement; and, to incorporate the Interpretive Notes.
Samoa would progressively implement the WTO Customs Valuation Agreement in accordance with the Action Plan in Table 10, and with the understanding that during this period the scope of implementation of other aspects of the Agreement, as described in paragraphs [111] and [112], would be applied by Samoa.
In response to specific questions, the representative of Comoros said that the provisions of Articles 1, 2, 3, 4, 5, 6, 7, 8 and 10 of the Customs Valuation Agreement had been reflected in the 2015 Customs Code and in the draft Order on the determination of customs value (see Annex 5 for a correspondence table).
Concerning the provisions contained in Article 11 of the Customs Valuation Agreement (right of appeal), he said that, pursuant to Article 35/3 of the Customs Code, an importer could file an appeal with the Reconciliation and Appraisal Commission ( Commission de conciliation et d'expertise).
Pursuant to Regulation No. 10 of the Customs Valuation Regulations 1998, customs valuation decisions could be appealed in first instance to the Comptroller within 14 days, and in second instance to the Minister for Revenue within 28 days from the date of receipt of the Comptroller's written decision.
There was, however, no general administrative right of appeal of decisions made by the Comptroller, except for decisions related to Customs Valuation, the origin of a product, registration in the Import and Export Electronic System, and administrative penalties.
The representative of Samoa said that his Government had amended the Customs Act 1977 in 1998 to move from the Brussels Definition of Value system to a valuation system based on the WTO Agreement on the Implementation of Article VII of the GATT 1994 (i.e. WTO Customs Valuation Agreement).
Comoros intended to seek recourse to the special and differential treatment provisions contained in Article 20 of the Customs Valuation Agreement with respect to delayed implementation periods.