Compliance challenges for inhouse. rules of origin, customs valuation and trade facilitation initiatives

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1 Compliance challenges for inhouse counsels: rules of origin, customs valuation and trade facilitation initiatives

2 Trade compliance is a broad topic but we will address 3 issues that in-house counsels should take into account in import / export multinationals Rules of Origin Customs Valuation Trade Facilitation Initiatives

3 Trade Compliance with Rules of Origin

4 What are Rules of Origin? (ROO) Rules of Origin indicate the origin of a product according to international trade rules Originary goods are generally determined by the WTO or By Preferential or Regional Trade Agreements (ETAs)

5 There are some general criteria for granting origin, such as the WTO rules: Wholly Obtained (a) Plants and plant products that are harvested in the territory of a Party; (b) Animals that are alive or born and raised in the territory of a Party; (c) mercancías obtenidas de animales vivos en el territorio de una o más de las Partes; (d) mercancías obtenidas de la caza, captura con trampas, pesca o acuacultura realizada en el territorio de una o más de las Partes;

6 Wholly obtained (e) minerales y otros recursos naturales no incluidos en los subpárrafos (a) al (d) extraídos o tomados del territorio de una o más de las Partes; (f)peces, crustáceos y otras especies marinas obtenidas del mar, del fondo o del subsuelo marino, fuera del territorio de una o más de las Partes por barcos registrados o matriculados por una Parte y que enarbolen su bandera; (g) mercancías producidas a bordo de barcos fábrica a partir de las mercancías identificadas en el subpárrafo (f), siempre que tales barcos fábrica estén registrados o matriculados por esa Parte y enarbolen su bandera; (h) mercancías obtenidas del fondo o del subsuelo marino fuera de las aguas territoriales por una Parte o una persona de una Parte, siempre que una Parte tenga derechos para explotar dicho fondo o subsuelo marino;

7 Wholly obtained (i) mercancías obtenidas del espacio extraterrestre, siempre que sean obtenidas por una Parte o una persona de una Parte, y que no sean procesadas en el territorio de un país que no sea Parte; (j) desechos y desperdicios derivados de (i) operaciones de manufactura o procesamiento en el territorio de una o más de las Partes; o (ii) mercancías usadas recolectadas en el territorio de una o más de las Partes, siempre que dichas mercancías sean adecuadas sólo para la recuperación de materias primas; (k) mercancías recuperadas en el territorio de una o más de las Partes derivadas de mercancías usadas, y utilizadas en el territorio de una o más de las Partes en la producción de mercancías remanufacturadas; y (l) mercancías producidas en el territorio de una o más de las Partes exclusivamente a partir de mercancías a las que se refieren los subpárrafos (a) al (j), o de sus derivados, en cualquier etapa de la producción.

8 Substantial Transformation Rules in RTAs A change in customs classification (CCC) Regional Content Value (RCV) Specific o special processes (SP) Mix CCA o VCR CCA + VCR CCA + PE

9 hat is the roblem ith ROO? paguetti owl Fuente: OMC

10 INCREMENTO DE LOS ACUERDOS REGIONALES Fuente: OMC

11 What are the challenges for multinationals in applying ROO? Most of trade occurs within intermediate products, making it necessary to know about ROO ROO may be restrictive and complex. Businesses have to spend money navigating them But if applied correctly, then they can be very beneficial (duty preferences)

12 Problems with ROO 15% of companies found that ROO are too restrive and restrict trade 22% of companies found that they could be an obstacle in the future According to the Doing Business Report in 2011: In Lat, 36% of companies stated that it is difficult to comply with ROO 50% of mexican companies find that it is difficult to comply with ROO 27% of colombian companies find problems 10% of companies find that ROO are the reason for not applying an RTA.

13 In Central America the orange juice example under DR-CAFTA Which RTA DR-CAFTA Mercancía: jugo de naranja Which product What is the ROO What are the ingredients or processes Customs Classification: RO: A Change from classification to from any chapter except for What is the origin

14 Citric Acid(Chapter 29) Sugar(Chapter 17) Sodium Benzoate(Chapter 29) RO: Un cambio a la subpartida a desde cualquier otro capítulo, excepto de la partida Oranges??(CCC0805) Water (Chapter 22)

15 CAFTA-DR:0% 0% Problem: origin triangulation 15%

16 2. More challenges: Customs valuation

17 - It is mandatory to determine the value of a good that is imported into a country. - For this determination, several criteria is applied. - It is a challenge to understand what is the correct valuation at customs, different from tax valuation. - In-house counsels should be cautious when advising companies with import / export processes to avoid contingency

18 Customs valuation regulation in Central America Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 Decisions of the Committee on Customs Valuation of the Council for Trade in Goods CAUCA IV (Central American Customs Law) applies to all countries except for Costa Rica Central American Regulation on the customs valuation of the good, adopted by the executive order Number COMEX-H of October 4 th, General Law of Customs, number 7557 of October 20, 1995, which includes, by modification through law number 9069 of September 10, 2012, a chapter on customs valuation of the goods. The regulatory order of the General Law of Customs, number H of June 14, 1996

19 Customs valuation principles The transaction value, established in the article 1 of the Valuation Agreement, is the primary method to determine the customs valuation. However, the article 1.d of the valuation agreement establishes that the transaction value method can only be used when the buyer and seller are not related, or where the buyer and seller are related, that the transaction value is acceptable for customs purposes( ).

20 Mandatory to add to customs valuation Transportation (both national and international when applicable) Insurance Payments subject to the sale Licenses and royalties

21 Precio pagado o por pagar: Ajustes del Art. 8 Goods or services that are used in the process (par. 1.b) Licences and royalties(par. 1.c) Product of the resale (par. 1.d) Cost of packaging (par. 1.a.ii and iii) Transportatio n, insurance and similar services (par 2) Sales comissions (par. 1.a.i) Art. 8 of the WTO No other additions (par. 4)

22 If the customs administration determines that the relationship between the parties influence the price, the transaction value won t be the right method and the administration should use other methods. First, the transaction value of identical goods or the transaction value of similar goods.

23 Are they related? Father and daughter

24 Are those related? Controlled by Controlled by

25 Customs valuation methods between related parties Transactions value Transactions value of identical goods Transactions value of similar goods Deductive method Computed method Residual method

26 Valuation methods Comparable price method Added cost method Resale price method Utility partition method Net margin of the transaction method

27 Customs facilitation

28 Finally, it is important for companies to know about Trade Facilitation Initiatives worldwide. In CA: There is a Common Market in Central America with 99% of free trade among its members (goods having 0 duties) There is an initiative to have common SPS and OTC rules, according to the schedule of harminization those should be harmonized in the next 2 years There is an initiative for integrated customs in CA (electronic documents, single window, one single customs declaration). Already in place in the North triangle.

29 Thank you! com

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