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Valuation
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General
STUDY
GUIDELINES
PROCEDURE FOR THE CONSIDERATION OF A MATTER SUBMITTED TO THE COMMITTEE
Advisory Opinions
1.1
The concept of “sale” in the Agreement.
2.1
Acceptability of a price below prevailing market prices for identical goods.
3.1
Meaning of “are distinguished” in the Interpretative Note to Article 1 of the Agreement : duties and taxes of the country of importation.
4.1
Royalties and licence fees under Article 8.1 (c) of the Agreement.
Royalties and licence fees under Article 8.1 (c) of the Agreement.
(Royalty that the seller requires the importer to pay to a third party (the patent holder).)
4.2
Royalties and licence fees under Article 8.1 (c) of the Agreement.
Royalties and licence fees under Article 8.1 (c) of the Agreement.
(Royalty that the laws of the country of importation require the importer to pay to a third party (the copyright holder) when he resells the imported records.)
4.3
Royalties and licence fees under Article 8.1 (c) of the Agreement.
Royalties and licence fees under Article 8.1 (c) of the Agreement.
(Royalty that the importer is required to pay to a third party (the patent holder), under a separate contract, for the right to use a patented process for the manufacture of certain products.)
4.4
Royalties and licence fees under Article 8.1 (c) of the Agreement.
Royalties and licence fees under Article 8.1 (c) of the Agreement.
(Royalty that the importer is required to pay to a seller (the patent holder), as a condition of sale, for the right to incorporate or use the patented concentrate in products intended for resale.)
4.5
Royalties and licence fees under Article 8.1 (c) of the Agreement.
Royalties and licence fees under Article 8.1 (c) of the Agreement.
(Royalty that the importer is required to pay to a trademark holder for making and selling under that trademark six types of cosmetics irrespective of whether he uses the ingredients imported from the trademark holder or not.)
4.6
Royalties and licence fees under Article 8.1 (c) of the Agreement.
Royalties and licence fees under Article 8.1 (c) of the Agreement.
(Royalty that the importer is required to pay to a seller (the trademark holder), as a condition of sale, when he resells the imported goods (the concentrate) with the trademark.)
4.7
Royalties and licence fees under Article 8.1 (c) of the Agreement.
Royalties and licence fees under Article 8.1 (c) of the Agreement.
(Royalty that the importer is required to pay to a seller, who has been assigned world-wide reproduction, marketing and distribution rights by a rights holder, for the marketing and distribution rights in the country of importation.)
4.8
Royalties and licence fees under Article 8.1 (c) of the Agreement.
Royalties and licence fees under Article 8.1 (c) of the Agreement.
(Royalty that the importer is required to pay to a third party the licence holder) for the right to use the trademark.)
4.9
Royalties and licence fees under Article 8.1 (c) of the Agreement.
Royalties and licence fees under Article 8.1 (c) of the Agreement.
(Royalty that the importer is required to pay to a seller (the trademark holder) for the right to manufacture, use and sell the “licensed preparation” in the country of importation and for the right and licence to use the trademark in connection with the manufacture and sale of licensed preparations in the country of importation)
4.10
Royalties and licence fees under Article 8.1 (c) of the Agreement.
Royalties and licence fees under Article 8.1 (c) of the Agreement.
(Licence fee that the importer is required to pay to a seller(the trademark holder)for the right to resell the imported garments containing trademarked material.)
4.11
Royalties and licence fees under Article 8.1 (c) of the Agreement.
Royalties and licence fees under Article 8.1 (c) of the Agreement.
(Royalty that the importer is required to pay to a related party the trademark holder), who is also related to a seller (manufacturer), for the right to use the trademark which is affixed to the imported goods.)
4.12
Royalties and licence fees under Article 8.1 (c) of the Agreement.
Royalties and licence fees under Article 8.1 (c) of the Agreement.
(Licence fee that the importer is required to pay to a seller for the right to use the patented process, which is performed through a technology incorporated in the imported goods.)
4.13
Royalties and licence fees under Article 8.1 (c) of the Agreement.
Royalties and licence fees under Article 8.1 (c) of the Agreement.
(Royalty that the importer is required to pay to a related party (the trademark holder) for the right to use the trademark.))
4.14
Royalties and licence fees under Article 8.1 (c) of the Agreement.
Royalties and licence fees under Article 8.1 (c) of the Agreement.
(Royalty or licence fees that are paid to the licensor in the country of importation.)
4.15
Royalties and licence fees under Article 8.1 (c) of the Agreement.
Royalties and licence fees under Article 8.1 (c) of the Agreement.
(Royalty paid to a third party licensor)
4.16
Royalties and licence fees under Article 8.1 (c) of the Agreement.
Royalties and licence fees under Article 8.1 (c) of the Agreement.
(Tax withheld on royalty that the laws of the country of importation require)
4.17
Royalties and licence fees under Article 8.1(c) of the Agreement.
Royalties and licence fees under Article 8.1(c) of the Agreement.
(Royalties paid under a franchise agreement)
4.18
Royalties and licence fees under Article 8.1(c) of the Agreement.
Royalties and licence fees under Article 8.1(c) of the Agreement.
(Royalty - Income Tax)
4.19
Royalties and licence fees under Article 8.1(c) of the Agreement
Royalties and licence fees under Article 8.1(c) of the Agreement
(A single royalty paid for the right to incorporate or use the patented concentrate in products intended for resale and for use of the trademark)
5.1
Treatment of cash discount under the Agreement.
Treatment of cash discount under the Agreement.
(The case that payment for the goods has been made before the time of valuation.)
5.2
Treatment of cash discount under the Agreement.
Treatment of cash discount under the Agreement.
(The case that payment for the goods has not yet been made at the time of valuation : the requirements of Article 1.1 (b) of the Agreement.)
5.3
Treatment of cash discount under the Agreement.
Treatment of cash discount under the Agreement.
(The case that payment for the goods has not yet been made at the time of valuation : the transaction value under Article 1 of the Agreement.)
6.1
Treatment of barter or compensation deals under the Agreement.
7.1
Acceptability of test values under Article 1.2 (b) (i) of the Agreement.
8.1
Treatment under the Agreement of credits in respect of earlier transactions.
9.1
Treatment of anti-dumping and countervailing duties when applying the deductive method.
10.1
Treatment of fraudulent documents.
11.1
Treatment of inadvertent errors and of incomplete documentation.
12.1
Flexible application of Article 7 of the Agreement.
12.2
Hierarchical order in applying Article 7.
12.3
Use of data from foreign sources in applying Article 7.
13.1
Scope of the word “insurance” under Article 8.2 (c) of the Agreement.
14.1
Meaning of the expression “sold for export to the country of importation”.
15.1
Treatment of quantity discounts.
16.1
Treatment of a situation where the sale or price is subject to some condition or consideration for which a value can be determined with respect to the goods being valued.
17.1
Scope and implication of Article 11 of the Agreement.
18.1
Implications of Article 13 of the Agreement.
19.1
Application of Article 17 of the Agreement and paragraph 6 of Annex III.
20.1
Conversion of currency in cases where the contract provides for a fixed rate of exchange.
21.1
Interpretation of the expression “partners in business” in Article 15.4 (b).
22.1
Valuation of imported technical documents relating to design and development of an industrial plant.
23.1
Valuation of imported goods purchased in “flash sales”
24.1
Valuation treatment of imported goods bearing the buyer's own trademark.
Commentaries
1.1
Identical or similar goods for the purpose of the Agreement.
2.1
Goods subject to export subsidies or bounties.
3.1
Goods sold at dumping prices.
4.1
Price review clauses.
5.1
Treatment of goods returned after temporary exportation for manufacturing, processing or repair.
6.1
Treatment of split shipments under Article 1 of the Agreement.
7.1
Treatment of storage and related expenses under the provisions of Article 1.
8.1
Treatment of package deals.
9.1
Treatment of costs of activities taking place in the country of importation.
10.1
Adjustment for difference in commercial level and in quantity under Article 1.2 (b) and Articles 2 and 3 of the Agreement.
11.1
Treatment of tie-in sales.
12.1
Meaning of the term “restrictions” in Article 1.1 (a) (iii).
13.1
Application of the decision on the valuation of carrier media bearing software for data processing equipment.
14.1
Application of Article 1, paragraph 2.
15.1
Application of deductive value method.
16.1
Activities undertaken by the buyer on his own account after purchase of the goods but before importation.
17.1
Buying commissions.
18.1
Relationship between Articles 8.1 (b) (ii) and 8.1 (b) (iv).
19.1
Meaning of the expression “right to reproduce the imported goods” within the meaning of the Interpretative Note to Article 8.1 (c).
20.1
Warranty charges.
21.1
Cost of transportation : Free-on-board system of valuation.
22.1
Meaning of the expression “sold for export to the country of importation” in a series of sales.
23.1
Examination of the expression “circumstances surrounding the sale” under Article 1.2 (a) in relation to the use of transfer pricing studies
24.1
Determination of the Value of an Assist under Article 8.1(b) of the Agreement
25.1
Third party royalties and licence fees - General commentary
Explanatory Notes
1.1
Time element in relation to Articles 1, 2 and 3 of the Agreement.
2.1
Commissions and brokerage in the context of Article 8 of the Agreement.
3.1
Goods not in accordance with contract.
4.1
Consideration of relationship under Article 15.5, read in conjunction with Article 15.4.
5.1
Confirming commissions.
Case Studies
1.1
Report on a case study with special reference to Article 8.1 (b) (iv) : engineering, development, artwork, etc.
2.1
Application of Article 8.1 (d) of the Agreement.
2.2
Treatment of proceeds under Article 8.1 (d).
3.1
Restrictions and conditions in Article 1.
4.1
Treatment of rented or leased goods.
5.1
Application of Article 8.1 (b).
Application of Article 8.1 (b).
(Assists in relation to armoured vehicles : the basic vehicles.)
5.2
Application of Article 8.1 (b).
Application of Article 8.1 (b).
(Assists in relation to the manufacture of racing cars : the carburettors; the electronic checking equipment; the fuel for the racetrack tests; and the plans and sketches.)
6.1
Insurance premiums for warranty.
7.1
Application of the price actually paid or payable.
8.1
Application of Article 8.1.
Application of Article 8.1.
(Adjustments in relation to the garments : the licence fee that is required to be paid for the right to use the paper patterns.)
8.2
Application of Article 8.1.
Application of Article 8.1.
(Adjustments in relation to the video laser disc : the licence fee that is required to be paid for the right to use the music video clips and master tape.)
9.1
Sole agents, sole distributors and sole concessionnaires.
10.1
Application of Article 1.2.
11.1
Application of Article 15.4 (e) - related party transactions.
12.1
Application of Article 1 of the Valuation Agreement for goods sold for export at prices below their cost of production.
13.1
Application of Decision 6.1 of the Committee on Customs Valuation.
Application of Decision 6.1 of the Committee on Customs Valuation.
(Declared value of imported goods lower than identical goods)
13.2
Application of Decision 6.1 of the Committee on Customs Valuation.
Application of Decision 6.1 of the Committee on Customs Valuation.
(Declared value of imported goods lower than raw materials.)
14.1
Use of transfer pricing documentation when examining related party transactions under Article 1.2 (a) of the Agreement.
Studies
1.1
Treatment of used motor vehicles. - Supplement to Study 1.1.
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