CUSTOMS VALUATION II Application. Bilateral Screening Chapter 29 Customs Union Presentation by Republic of Serbia Brussels, 3-4 June 2014

Transcription

1 CUSTOMS VALUATION II Application Bilateral Screening Chapter 29 Customs Union Presentation by Republic of Serbia Brussels, 3-4 June 2014

2 CUSTOMS VALUE Content Organizational Chart of the Customs Administration Customs Value Department Control of Customs Value Application of Valuation Methods Valuation Methods Annual Statistics Rights and Responsibilities Reasons to doubt the truth or accuracy of the declared value (Decision 6.1 TCCV) Used cars and textiles from China Administrative Capacity & Risks 1

3 ORGANIZATIONAL CHART DIRECTOR GENERAL DEPUTY DIRECTOR GENERAL- CO-ORDINATOR CUSTOMS AFFAIRS DIVISION CUSTOMS VALUE DEPARTMENT BEOGRAD CUSTOMS OFFICES NOVI SAD TARIFF AFFAIRS DIVISION HUMAN RESOURCES AND GENERAL AFFAIRS DIVISION POST-CLEARANCE AUDIT DEPARTMENT ŠABAC KLADOVO SOMBOR VRŠAC INVESTMENTS, FINANCIAL AND LEGAL AFFAIRS DIVISION ENFORCEMENT DIVISION INFORMATION TECHNOLOGY DIVISION RISK ANALYSIS AND MANAGEMENT DEPARTMENT CUSTOMS INVESTIGATIONS DEPARTMENT DIMITROVGRAD KRALJEVO NIŠ KRAGUJEVAC ZRENJANIN SUBOTICA PRIŠTINA UŽICE KRUŠEVAC 2

4 CUSTOMS VALUE DEPARTMENT The Department s main responsibilities: Ensuring uniform interpretation and application of customs legislation Giving instructions & explanations to customs offices Responding to inquiries relating to customs valuation from customs offices and other participants in customs procedures Attending WCO Technical Committee on Customs Valuation sessions & participation in WCO regional workshops in the area of customs valuation Valuation specialists are not assigned to customs offices according to the internal job classification If necessary, customs office forms the Commission on customs valuation 3

5 CONTROL OF CUSTOMS VALUE Clearance stage: based on criteria set by the Risk Analysis and Management Department or on the assessment by customs offices in cooperation with the Customs Value Department Post-clearance stage: performed by the Post-Clearance Audit Department and the Customs Investigations Department in cooperation with the Customs Value Department 4

6 APPLICATION OF VALUATION METHODS Transaction Value method as outlined in Article 39 of the Customs Law is applied to the greatest extent possible Where the conditions defined by Article 39 of this Law are not fulfilled, alternative methods of customs valuation shall apply, depending on the available data Minimum, arbitrary or fictitious values cannot be used 5

7 VALUATION METHODS ANNUAL STATISTICS Transaction Value Identical Goods Similar Goods Deductive Method Computed Value Available Data

8 RIGHTS AND OBLIGATIONS WHEN DETERMINING THE CUSTOMS VALUE Rights of the customs authority The customs authority may request that: The declarant provides all the documents and data needed for determining the customs value (Article 53), The persons directly or indirectly involved in trade in goods provide all the documents and information (Article 23) Obligations of the declarant/importer Obligation arising under Article 53 Obligation set out in Article 51, paragraph 1 (to state the exact data in the declaration) and 2 (to declare to the customs authority any resale, disposal, or use of the imported goods, not later than 30 days following the date of payment) Obligations of the customs authority Rights of the declarant/importer Obligation of the customs authority to provide the importer with an explanation in writing as to how the customs value of the imported goods was determined (Article 45, paragraph 2 and Article 50) Right arising under Art. 45, paragraph 2 and Article 50 Right to appeal (Article 12) 7

9 REASONS TO DOUBT THE TRUTH OR ACCURACY OF THE DECLARED VALUE (DECISION 6.1 TCCV) Where there is a doubt about the declared value, the customs authority is obliged to: Explain reasons for the doubt Set a reasonable time limit within which the importer may make a statement and provide additional proofs in accordance with Article 53 In accordance with Article 131 of the Regulation, the customs authorities need not determine the customs value of imported goods on the basis of the transaction value method if, they are not satisfied, on the basis of reasonable doubts Determine the customs value using the alternative methods in hierarchical order Provide the importer with an explanation in writing as to how the customs value of the imported goods was determined 8

10 USED VEHICLES AND TEXTILE GOODS ORIGINATING IN CHINA Certain Customs Posts are appointed to handle goods falling in these categories Full physical examination of goods and documents Most common problems undervaluation and false documents Verification of presented documents through customs administrations in exporting country is often the only way to determine the authenticity of submitted documents Verification of documents usually takes a very long time Verification of documents is conducted under the existing bilateral agreements 9

11 ADMNISTRATIVE CAPACITY & EXISTING RISKS Basic training in customs valuation for customs officers Continuous specialised trainings in accordance with our Business Plan Implementation risks: lack of valuation specialist and conflicting priorities WCO Technical assistance Workshop on Customs Valuation (WCO Valuation Mission 2014 held on ) Improvement in the area of transfer pricing Intensification of cooperation with customs offices and other departments (risk analysis, post-clearance audit and internal audit) Enhance cooperation & exchange of information with business community. 10