120/1984 Coll.
DECREE


Minister of Foreign Affairs dated 20 August 1984
Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade and the Protocol thereto

On April 12, 1979 in Geneva concluded the Agreement on Implementation of Article VII
General Agreement on Tariffs and Trade, 1 November 1979, it was agreed in Geneva
Protocol to the Agreement on Implementation of Article VII of the General Agreement on | || Tariffs and trade.

On behalf of the Czechoslovak Socialist Republic, the Agreement and the Protocol
signed in Geneva on April 2, 1984.

The Agreement and the Protocol have expressed their consent
Federal Assembly of the Czechoslovak Socialist Republic and the President of the Czechoslovak Socialist Republic
is ratified.
Instrument of ratification was deposited with the depositary, which is the CEO of the Parties
General Agreement on Tariffs and Trade on 28 May 1984.

Agreement and the Protocol entered into force on 1 January 1981. For
Czechoslovak Socialist Republic have entered into force on 27 June 1984.


Czech translation of the Agreement and Protocol shall be open simultaneously.
Minister
:

Ing. Chňoupek vr


AGREEMENT
On Implementation of Article VII of the General Agreement on Tariffs and Trade

General introductory comment

First The primary basis for customs value under this Agreement is "transfer
value" as defined in Art. 1. Article 1 should be read together with Article 8
which provides, among other modifications actually paid prices or that
to be paid in cases where certain specific elements which
considered as part of the value for customs purposes, they seem
borne by the buyer but are not included in the price actually paid or payable for the
imported goods . Article 8 also provides that in
transfer price was included in certain transactions the buyer in favor of the seller
which may be more in the nature of the goods or services than a form
money. Articles 2-7 inclusive provides methods of determining the customs value
if it can not be determined under the provisions of Article. 1st

Second If he can not be the customs value determined under the provisions of Article 1, it
would normally be consulted between customs and the importer to
arrive at the base of the value under the provisions of Articles 2 or 3. Can
example . state that the importer has information about the customs value of identical or similar goods
by the customs authorities at the point of import in a given time just has
. Or, conversely, the customs administration may have information about the customs value
identical or similar goods, for which the importer has easy access.
Consultations between the two parties will enable exchange of information while maintaining
requirements of trade secrets in order to determine the appropriate basis
value for customs purposes.

Third Articles 5 and 6 provide two bases for determining the customs value
if it can not be determined based on the transaction value of imported goods
or identical or similar imported goods. According to the first paragraph of Article 5
customs value is determined on the basis of the price at which goods are sold
in the state in which they were imported, a purchaser who is not related to
seller in the importing country. The importer also has the right, if requested,
to the provisions of Article 5 was used to determine the value of goods imports after
was further processed. Under Article 6 the customs value is determined on the basis
calculated values. Both of these methods are associated with
certain difficulties and therefore the importer under Article 4 of the right to choose
order of those two methods.

Fourth Article 7 explains how to determine the customs value in cases where
can not be detected by any of the previous articles.


AGREEMENT
On Implementation of Article VII of the General Agreement on Tariffs and Trade

Introduction

With regard to multilateral trade negotiations the parties to this Agreement (hereinafter
"the Parties")

Desiring to further the objectives of the General Agreement on Tariffs and Trade (hereinafter
"General Agreement" or "GATT") and to secure additional benefits for the international trade of developing countries
;

Recognizing the importance of the provisions of Article VII of the General Agreement on Tariffs and Trade
and desiring to elaborate rules for their implementation in order
ensuring greater uniformity and certainty in their implementation;

Recognizing the need for a fair, uniform and neutral system for
determining the value of goods for customs purposes that precludes the use of unlimited
or fictitious customs values;


Recognizing that the basis for valuation of goods for customs purposes should be
if possible, the transaction value of the goods being valued;

Recognizing that customs value should be determined by
simple and equitable criteria consistent with commercial practices and that
evaluation procedure should be applied universally without distinction between sources of supply;

Recognizing that the evaluation procedure should not be used to combat dumping;

Agreed as follows:
PART I


Customs valuation rules
Article 1


First The customs value of imported goods shall be the transaction value, that is
price actually paid or payable for the goods when they were
sold for export to the importing country in accordance with the provisions of Article 8, as provided
: || |
A) that there are no restrictions in terms of treatment or use
buyer other than restrictions which

(I) are imposed or required by law or by the authorities of the importing country;

(Ii) limit the geographical area in which the goods may be resold; or

(Iii) do not substantially affect the value of the goods;

B) that the sale or price is not subject to some condition or consideration for which a value can not be
determine in relation to the goods being valued;

C) that no part of the proceeds of any subsequent resale, assignment or use of goods
buyer will accrue directly or indirectly to the seller
if he could not take reasonable adjustment under the provisions of Article 8;
And

D) that the buyer and seller are not related, or where
buyer and seller are related, that the transaction value is
acceptable for customs purposes under the provisions of paragraph 2 of this Article.

Second

A) When deciding if the transaction value is acceptable for the purposes of paragraph 1
, not the fact that the buyer and seller are
concentration within the meaning of Article 15, itself a reason for that
conversion value was considered unacceptable. In this case
examine the circumstances relating to the sale, and the transaction value will be accepted
if the relationship did not influence the price. If the customs administration
on the basis of information provided by the importer or otherwise acquired
reasons for it to consider the relationship influenced the price, it shall communicate its reasons
importers and allow him a reasonable opportunity to respond. If asked about it
importer will give the reasons in writing.

B) In a sale between persons who are related to the transfer
value of goods received and evaluated under the provisions of paragraph. 1, can, if
importer that this value is very close to some of the values ​​of
same time or nearly the same time:

(I) the transaction value in sales of identical or similar goods for export to the same country
import buyers who are not related;

(Ii) the customs value of identical or similar goods, as determined in accordance with the provisions of Article
. 5;

(Iii) the customs value of identical or similar goods, as determined in accordance with the provisions of Article
. 6;

(Iv) the transaction value in sales, between buyers who are not in
connection, while exports to the same country imports, while the same goods as goods imported
, but will come from other countries, if the seller in | || two transactions being compared are not related.

When using the foregoing criteria need to be properly taken into account
demonstrated differences in commercial levels, quantity levels, the elements
enumerated in Article 8 and costs attributable to the seller in
sales in which he and the buyer unrelated and that it
accrue in sales in which he and the buyer are related.

C) The criteria referred to in paragraph 2 b) to be applied to a proposal
importer and only for comparison purposes. Replacement value can not be determined according to the provisions of paragraph 2
b).
Article 2


First

A) If the customs value of imported goods determined under the provisions
Article 1, the customs value of the transaction value of identical goods
sold for export to the same country of importation and exported at the same or nearly the same
time as a commodity to be evaluated.

B) In applying this Article, the transaction value of identical goods sold
at the same commercial level and in substantially the same quantity as the goods
to be evaluated. If you detect such
sale, the transaction value of identical goods sold on different

Commercial level or in different quantities, adjusted to take account
differences resulting from commercial levels or the amount, if
such adjustments can be done on the basis of the licenses which
confirm that, they are reasonable and correct, whether it leads to an increase or decrease in value
.

Second If the transaction value includes costs and charges referred to in Article 8, paragraph
. 2, this value will be adjusted to take account of
notable differences in such costs and expenses arising from
distances and modes of transport between imported goods and identical goods at issue.

Third If it is in the implementation of this Article, more than one transaction value of identical goods
, use the lowest such value
to determine the customs value of imported goods.
Article 3


First

A) If the customs value of imported goods determined under the provisions
Articles 1 and 2, the customs value of the transaction value of similar goods
sold for export to the same country of importation and exported at the same or nearly
the same time as the goods to be evaluated.

B) In applying this Article, the transaction value of similar
goods sold at the same commercial level and in substantially the same quantity as the goods
to be evaluated. If you detect such
sale, the transaction value of similar goods sold on
different commercial level or in different quantities, adjusted to take account
differences attributable to commercial levels or the amount, if | || such adjustments can be done on the basis of the licenses which
clearly confirm that they are reasonable and correct, whether it leads to an increase or decrease in value
.

Second If the transaction value includes costs and charges referred to in Article 8, paragraph
. 2, this value will be adjusted to take account of
notable differences in such costs and expenses arising from
distances and modes of transport between imported goods and similar goods at issue.

Third If it is in the implementation of this Article, more than one transaction value of similar goods
, use the lowest such value
to determine the customs value of imported goods.
Article 4


If he can not be the customs value of imported goods determined under the provisions
Articles 1, 2 and 3, the customs value determined under the provisions of Article 5
or if the customs value can not be determined pursuant to this article by | || Article 6; at the request of the importer may be the order of Articles 5 and 6
reversed.
Article 5


First

A) If the imported goods or identical or similar imported goods
sold in the country of importation in the condition as imported, the customs value of imported goods
under the provisions of this Article shall be based on the unit price
at which the imported goods or identical or similar goods
so sold in the greatest aggregate quantity at the time of importation
ohodnocovaného goods or nearly the same time those who are not
conjunction with the persons from whom such goods purchased , subject to deductions relating
:

(I) either the commissions generally paid or agreed or surcharges
widely used for profit and general expenses in connection with the sale
imported goods of the same class or kind in this country;

(Ii) the usual transport and insurance expenses, and related
expenses incurred in the importing country;

(Iii) the costs and expenses referred to in Article 8, paragraph 2; and

(Iv) customs duties and other national taxes to be paid in the country
imports due to the import or sale of goods.

B) not sell if the imported goods nor identical or similar imported goods
at the time of import of goods to be evaluated, nor in nearly
same time, the customs value based on the unit price at which the
imported goods for identical or similar goods are sold in the importing country
in the state in which they were imported, shortly after the importation of goods priced
any case before the expiry of 90 days after such importation, while
the other provisions of paragraph 1) of this Article.

Second Where imported goods nor identical or similar imported goods
sold in the country of importation in the condition as imported, the customs value is based
if the importer so requests, on the unit price at which the
imported goods are sold for further processing in the biggest

Aggregate quantity to persons in the importing country that is not in connection with
persons from whom such goods purchased, with due regard for
value added by such processing and after deductions referred to in paragraph 1
) of this Article.
Article 6


First The customs value of imported goods determined under this article
based on the calculated value. Computed value shall consist of the sum
:

A) the cost or value of materials and fabrication or other
workflow for the production of imported goods;

B) an amount for profit and general expenses in the amount usually included in
sales of goods of the same class or kind as the evaluated goods, which apply
producers in the country of exportation for export to the country of importation;

C) the cost or value of all other expenses, which should be taken into account when selecting
method of evaluating each Party under Article 8. 2nd

Second Neither party can ask for or compel any person who is not established
their territory, to submit to examination or allowed access
any accounts or other records for the purpose of determining the computed value
. However, the information may be provided by the manufacturer of goods
determining the customs value under the provisions of this Article shall be verified in another country
authorities of the importing country with the consent of the manufacturer, provided that
government of the country concerned is sufficiently informed in advance and no objection
examination.
Article 7


First If he can not be the customs value of imported goods determined under the provisions
Articles 1 to 6 inclusive, will be determined using reasonable means
consistent with the principles and general provisions of this Agreement and Article
VII of the General Agreement on Tariffs and Trade ( further GATT) and on the basis of data
that are available in the importing country.

Second The customs value under the provisions of this Article shall not be based on:

) The selling price in the importing country relating to goods produced in this country
;

B) a system which provides for the acceptance of the higher of two alternative values ​​
for customs purposes;

C) the price of goods on the domestic market of the exporting country;

D) the cost of production other than computed values ​​which have been
determined for identical or similar goods in accordance with the provisions of Art. 6;

E) prices for export to a country other than the country of importation;

F) minimum customs values;

G) arbitrary or fictitious values.

Third If asked about it, the importer will be notified in writing of the customs value
determined under the provisions of this Article and the method that was used to determine this value
.
Article 8


First In determining the customs value under the provisions of Article 1 shall be added to
price actually paid or price that is intended for the imported goods paid
:

A) the following elements, if they are paid by the buyer and are not included in
price actually paid or payable:

(I) commission and brokerage, except buying commissions;

(Ii) the cost of containers which, for customs purposes, the unity
goods;

(Iii) the price of packing, whether for labor and material;

B) the value, apportioned as appropriate, the following goods and services
if they are provided directly or indirectly by the buyer free of charge or at reduced cost and
used in the production and sale for export of the imported goods
if this value was not included in the price actually paid or
be paid:

(I) materials, components, parts and similar items incorporated in the imported goods
;

(Ii) tools, dies, molds and other items used in the production
imported goods;

(Iii) materials consumed in the production of imported goods;

(Iv) engineering, development, design work, and plans and sketches
made elsewhere than in the country of importation and necessary for the manufacture of imported goods
;

C) fees for the use of patents and licensing fees relating to
ohodnocovaného goods that the buyer must pay, either directly or indirectly
as a condition of sale ohodnocovaného goods
if these fees are not included actually paid or to be paid
;

D) the value of any part of the proceeds subsequent resale,
assignment or later use of the imported goods that accrues directly or indirectly
seller.

Second When issuing its regulations, each Party shall ensure that the customs

Values ​​were included or excluded from it the whole or part of these entries
:

A) the existing transportation costs of imported goods to the port or place
imports;

B) expenses for loading, unloading and handling charges associated with the transport
imported goods to the port or place of importation; and

C) insurance costs.

Third Any amendment that will be added to the price actually paid or
which should be paid on the basis of this article will be based on
data that are objective and capable of quantification.

Fourth The price actually paid or should be paid, will not be added
no additions except for those that are listed in this article
.
Article 9


First If the determination of the customs value must convert the currency used
exchange rate, which is duly published by the competent authorities of the importing country
and expresses most effectively normal value of such currency in commercial transactions
expressed in the currency of the country of importation for the period for which the following applies
notice.

Second Uses the exchange rate that applies either at the time of export or import
time, as decided by each party.
Article 10


Any information which is confidential by its nature or which has been
provided on a confidential basis for the purposes of customs valuation, will
relevant authorities regarded as strictly confidential and will not be disclosed
without the express permission of the person or government, submitting it if
no need to tell it in court proceedings.
Article 11


First Regulations of each Party shall have the importer or any other person who
is required to pay duties, provide an opportunity for appeal, without penalty.

Second The first right of appeal without penalty may be granted under the tariff
administration or to an independent body, but the legislation of each Party shall
ensure the right of appeal without penalty to a judicial instance.

Third The complainant will be informed about the processing of an appeal and the reasons for his decision
will be communicated in writing. The complainant will also be informed of their right to
any further appeal.
Article 12


Laws, regulations, judicial decisions and administrative rulings of general
validity of implementing this Agreement, will be published
importing country in accordance with Article X of the General Agreement on Tariffs and Trade.
Article 13


If in the course of determining the customs value of imported goods should be postponed
final decision about the customs value, the importer may, however
collect their goods from customs if, upon request folds
sufficient guarantee in the form of a surety, deposits or other suitable means covering
definitive duties, which can be loaded with goods.
Of each party will remember the relevant rules on such cases.
Article 14


Notes in Annex I to this Agreement are an integral part of this Agreement and
Articles of this Agreement are to be read and applied in conjunction with
relevant notes. Annexes II and III also form an integral part
Agreement.
Article 15


First In this Agreement:

A) "customs value of imported goods" means the value of goods for the purpose of levying value
duties on imported goods;

B) "country of importation" means country or customs territory of importation; and

C) "produced" includes grown, produced and dredged.

Second

A) In this Agreement "identical goods" means goods that are identical in all respects, including
typical characteristics, quality and name.
Minor differences in appearance shall not preclude goods otherwise conforming to the definition, the
considered equal.

B) In this Agreement "similar goods" means goods which, although not
similar in all respects, has similar characteristics and similar composition, allowing
to fulfill the same function and have been commercially interchangeable. Quality goods
its name and existence of a production or trademarks
among the factors to be taken into account when assessing whether a similar
goods.

C) The terms "identical goods" and "similar goods" do not include possible
engineering, development, artistic experience, design, plans and sketches for
which no adjustment pursuant to Article 8 1 (b) ( iv)
because these works were carried in the importing country.

D) Goods shall not be judged to be "the same" or "similar" unless
produced in the same country as the goods to be evaluated.

E) goods produced by another person may be considered only

If not the same goods or similar goods produced by the same person as
goods to be evaluated.

Third In this Agreement "goods of the same class or kind 'means goods
which belong to one group or range of goods produced by a particular
production sector or a particular segment of the industry, and includes
identical or similar goods.

Fourth For the purposes of this Agreement will be deemed that persons are related, if
:

A) one of them is a member of the directorate or directors of the other and each other
;

B) they are legally recognized partners;

C) they are employer and employee;

D) any person who owns, controls or has directly or indirectly
holding 5% or more of the shares or voting
one and the other person;

E) one of them directly or indirectly controls the other;

F) both of them are directly or indirectly controlled by a third party;

G) both together directly or indirectly control a third person; or

H) are members of the same family.

Fifth Persons who are mutually associated in the trade that one of them
is the sole agent, sole distributor or sole concessionaire
other person, no matter how called, will be considered
persons are related, if They fall under the criteria set out in paragraph 4
this article.
Article 16


The importer has a right to the customs authorities of the importing country to a written request in writing
told how the customs value of imported goods
determined.
Article 17


Nothing in this Agreement shall be construed to impair or
questioned the rights of customs administrations to verify the truth or accuracy
any acknowledgment, document or declaration presented for purposes
customs valuation.
PART II


Implementation of the Agreement, consultations and dispute resolution
Institutions

Article 18


Under this Agreement shall be established:

First The Committee on Customs Valuation (hereinafter referred to as the Committee) composed of representatives of all the parties to this Agreement
. The Committee shall elect its Chairman and shall normally
meet once a year or as otherwise anticipated
relevant provisions of this Agreement for the purpose that the parties to this Agreement
was given the opportunity to consult on issues relating to the implementation
customs valuation system with any party to this Agreement, if
could affect the operation of this Agreement or the support of its objectives and that
performs other tasks which would be commanded by the parties to this Agreement.
GATT secretariat will provide secretariat services to the Committee.

Second Technical Committee on Customs Valuation (the Technical Committee) under the auspices
Customs Cooperation Council, which will carry out the tasks listed in
Annex II to this Agreement and will follow the meeting
rules contained in the said Annex.
Consultation

Article 19


First If it considers any party to this Agreement, that the benefits for her
resulting directly or indirectly, is thwarted or compromised or that
achieve one of the objectives of this Agreement is threatened by actions of another party or other parties that
Agreement may, in order
mutually satisfactory solution to this issue, request that the party or parties for consultation.

Second The parties concerned shall initiate requested consultations promptly.

Third Parties, which launched a consultation on any question relating to the
implementation of this Agreement, shall endeavor to ensure that the consultation ended in a reasonably short time
. The Technical Committee on request, provide advice to help parties
which launched consultations.
Resolution of Disputes

Article 20


First Failure to achieve the consultations under Article. 19
mutually satisfactory solution, the Committee will meet at the request of any party to the dispute
thirty days after receipt of a request to investigate the matter in order to facilitate
mutually satisfactory solution.

Second In investigating the matter and the election procedure, the Committee will consider, if relevant to the issues
business and political assessment or problems
require detailed technical assessment. The committee may ask the
own initiative, to the Technical Committee carried out an examination as defined below
said paragraph 4, any question that requires technical
assessment. At the request of any party that believes that
issue involves questions of a technical nature, the Committee asks
Technical Committee to carry out such a review.

Third During any stage of the proceedings may be consulted to

Eligible institutions and experts in the relevant subject;
from such institutions and experts may be appropriate to ask for information and assistance.
Committee may take into account the results of the work of the Technical Committee, which relate to the matters in dispute
.
Technical questions


Fourth When asked by the Committee under the provisions of the second paragraph
examines the issue and submit a report to the Committee within three months from the date
day he was assigned to a technical question if this deadline
been extended by mutual agreement parties to the dispute.


Control Panel
Fifth In cases where the matter is referred to the Technical Committee
set up a committee at the request of any party to the dispute panel, unless
reached a mutually satisfactory solution within three months of the date on which
Committee was asked to investigate the matter. If the matter was referred
Technical Committee, the Committee shall establish a panel at the request of any party, it reaches
If a mutually satisfactory solution within one month from the date
date when the Technical Committee shall submit its report to the Committee.

6th

A) If a panel is established, governed by the rules set out in Annex III.

B) develop if the technical committee report on the controversial
technical issues, the panels of this report as a basis for its assessment
technical aspects of contentious issues.
Performing


7th After completion of the investigation or after the presentation of the report of the Technical Committee or panel
Committee The Committee shall consider the matter without delay. Regarding
panel report, the Committee shall take appropriate measures within thirty days of the receipt it
report. Such measures will include:

(I) the facts of the case at issue; and

(Ii) recommendations to one or more parties to the Agreement or any other
decisions it deems appropriate.

8th Should a party that has been determined by the recommendation, that it can not perform a
has immediately disclose in writing the reasons for the Committee. In this case, the Committee
examine what other measures would be appropriate.

9th If the Committee considers that the circumstances are serious enough to justify such action
may authorize one or more of the parties to this Agreement
order appealed against any other or other parties to this Agreement
fulfillment of obligations under this Agreement extent that it considers appropriate in the circumstances
.

10th The Committee will monitor each question, which has issued a recommendation
decision.

11th If the parties to the dispute, which concerns the rights and obligations under this Agreement
, the parties have exhausted the procedure for dispute settlement under this Agreement
than invoke the rights that they have under the General Agreement, including the right to invoke the
of Article XXIII.

PART III.

Special and differential treatment
Article 21


First Developing countries that are Parties to this Agreement may postpone
implementation of its provisions for a period not exceeding five years from the date of entry into force of the Agreement
for these countries. Developing countries that choose to
delay the implementation of this Agreement shall notify the Director-General
Contracting Parties to the GATT.

Second Addition to the above first paragraph, the developing countries that
Parties to this Agreement to defer the implementation of Article 1 paragraph 2 (b)
(iii) and Article 6 for a period not exceeding three years from the day when he put the || | effectiveness of all other provisions of this Agreement. Developing countries that
choose to delay implementation of the provisions contained in this
paragraph shall notify the Director General of the GATT Contracting Parties.

Third Developed countries that are Parties to this Agreement by providing
mutually agreed terms, technical assistance to developing countries that request it
. On this basis the developed countries
programs of technical assistance which may include inter alia training of personnel,
assistance in preparing implementation measures, access to sources of information on the methodology
customs valuation and advice on the implementation of the provisions of this Agreement.

PART IV.
Final provisions


Adoption and access
Article 22


First This Agreement shall be open for acceptance by signature or otherwise by governments
GATT Contracting Parties and the European Economic Community.

Second This Agreement may accede signature or otherwise governments that
acceded provisionally to the General Agreement under the conditions relating to
effective application of rights and obligations under this Agreement, which take into account
rights and obligations specified in the documents governing their
interim approach.


Third This Agreement may accede to any other Government under the terms
regarding the effective application of rights and obligations under this Agreement, which
be agreed between that government and the parties to this Agreement, that u
Director General of GATT Contracting Parties depositing its instrument of accession, which shall
follows the agreed conditions.

Fourth Regarding adoption, the provisions of Article XXVI paragraphs 5a) and b)
General Agreement.
Reservations

Article 23


Respect of any provision of this Agreement can not be applied without reservation
consent of the other parties to this Agreement.


Entry into Force Article 24


This Agreement shall enter into force on 1 January 1981 for government ^ *)
which it adopted or acceded to this date. For any other government
shall enter into force on the thirtieth day after the date of adoption of or access to this
Agreement.
National legislation

Article 25


First Each government accepts this Agreement or accedes to ensure that
later than the date of entry into force of the Agreement will be for her laws
regulations and administrative provisions in accordance with the provisions of this Agreement.

Second Each party to this Agreement shall inform the Committee of any changes in their
laws and regulations relating to this Agreement and the implementation
such laws and regulations.


Review Article 26


Committee shall review annually the implementation and effectiveness of this Agreement
with regard to its objectives. The Committee shall annually inform the Contracting Parties
General Agreement on developments in the period covered by the review.
Changes

Article 27


Parties may modify this Agreement, particularly with regard to the experience of its implementation
. If such a change is approved by the parties in accordance with the procedure prescribed
Committee, shall not enter into force for any party
if you accept it.
Termination

Article 28


Each party to this Agreement may terminate this Agreement.
Denunciation shall take effect upon the expiration of sixty days from the date on which the Director General
Contracting Parties of the General Agreement will receive written notice of termination.
Either party may, after receipt of such notification request an immediate meeting of the Committee
.
Secretariat

Article 29


The Secretariat of the General Agreement will provide secretariat services for
this Agreement with the exception of the remit assigned to the Technical Committee for
which will provide secretariat services for the Customs Cooperation Council.
Saving

Article 30


This Agreement shall be deposited with the Director General of the Parties
General Agreement, which immediately sends each page of this Agreement and any
Party General Agreement certified copy of this Agreement and any changes
under Article 27, and Communication of any acceptance or accession in accordance with Article 22
or of any termination pursuant to Article 28.
Registration

Article 31


This Agreement shall be registered under the provisions of Article. 102 of the Charter of the United Nations
.

Done at Geneva on 12 April one thousand nine hundred seventy-nine
in a single copy in English, French and Spanish,
each text being authentic.


Příl.I

INTERPRETATIVE NOTES General Note


Gradual application of evaluation methods

First Articles 1-7 define inclusive as it should be the customs value of imported goods
determined by the provisions of this Agreement. Assessment methods are
listed in the order they are to be used. The first method
Customs evaluation is defined in Article 1 and imported goods are to be assessed
under the provisions of this Article in any case where the conditions laid down
are met.

Second If he can not be the customs value determined under the provisions of Article 1, it is
need to move gradually to further articles to the first of them, according to which
customs value can be determined. Subject to the provisions of Article 4
allowed to switch to another application of the provisions of article only
if it is not possible to determine the customs value under the provisions of the preceding article
.

Third If not ask the importer to the reverse order of Articles 5 and 6, comply with
normal order. If the importer applies this request, but if it becomes evident then, that
determining the customs value under Article. 6 is not possible to determine the customs value under Article
. 5, if possible.

Fourth Not if the customs value determined under the provisions of Articles 1-6
inclusive, shall be determined in accordance with the provisions of Art. 7th

Using generally accepted accounting principles


First "Generally accepted accounting principles" are the principles that are
specific country at a particular time universally recognized or which have substantial support
official sites and determining what
economic resources and obligations should be recorded as assets and liabilities that
changes in assets and liabilities should be recorded, as they have assets and liabilities and changes in them
measure, that information may be disclosed and how it can be
disclosed and which financial statements should be prepared. These standards
may consist of commonly used broad guidelines or
detailed rules and practices.

Second For the purposes of this Agreement, the customs administration of each party to use the information prepared by
compatible with the generally accepted principles
accountant in a country eligible in terms of the article, which goes on
. E.g. usual profit and general expenses under the provisions of Art. 5
will be determined using information prepared manner consistent
accountant principles generally accepted in the importing country. In contrast,
usual profit and general expenses under the provisions of Art. 6 will be determined using information prepared
manner consistent
generally accepted accountant principles in the country of manufacture. As another example, the subject
referred to in Article. 8, paragraph 1 b (ii) and executed by the importing country will be determined
using information in a manner corresponding to generally accepted
accountant principles of this country.

Note to Article 1

Price actually paid or to be paid

Price actually paid or to be paid, the total price
paid or to be paid by the buyer to the seller or his
good for imported goods. Paying do not necessarily have the character
payment in cash. Payment may be effected letters of credit or securities
papers. Payment may be made directly or indirectly. An example of indirect
payment may be complete or partial reimbursement of the seller
buyer.

Activities of the buyer on his own account, other than what is predicted finish
under Article 8, is not regarded as an indirect payment to the seller, even though
may be considered that the seller has the benefit of it. Payment for such activities
therefore has thrust to the price actually paid or to be paid
in determining the customs value of goods.

The customs value shall not include such costs or expenses provided
they are distinguishable from the price actually paid or payable for the imported goods
:

A) charges for construction, erection, assembly, maintenance or technical assistance
carried out on imported goods such as industrial plant, machinery or equipment
after importation;

B) transport costs after importation;

C) fees and taxes of the importing country.

Price actually paid or to be paid, applies
rates for imported goods. Thus, the transfer of dividends or other payments
buyer to the seller, not related to the imported goods are not part
customs value.

Paragraph 1 a) (iii)

The restrictions would be done so the price actually paid or payable
, unacceptable, includes restrictions that materially affect the value of goods
. Examples of such limitations may be the case
where a seller requires the buyer of automobiles not to sell or exhibit them
before a certain date, which is the beginning of a model year.

Paragraph 1 b)

If the sale or price is made dependent on a condition or consideration for
you can not determine the price in relation to the assessed goods not transfer
value is acceptable for customs purposes.

May be eg. The following cases:

A) the seller establishes the price of imported goods on condition that the buyer also
buy other goods in specified quantities;

B) the price of imported goods is dependent upon the price or prices at which the buyer
imported goods sells other goods to the seller
imported goods;

C) the price is determined based on the method of payment, which is not affiliated to
imported goods, such as when imported goods are semi-finished product that
seller added the condition that gets a certain amount of finished products
.

Conditions or considerations relating to the production or sale of the way
imported goods, but not a reason for rejecting the transaction value.
Example. the fact that the buyer must affix the seller with engineering or

Plans in the country of importation shall not be grounds for rejection of the transaction value for the purposes of Article
. 1. Also, so take if the buyer on his own account, even
in agreement with the seller, activities relating to selling imported
goods are not part of the value of the activity of the customs value and the
activity is also not a reason for rejecting the transaction value.
Paragraph 2


First Paragraph 2a) and 2b) envisage different means of establishing the acceptability
transaction value.

Second Paragraph 2a) provides that where the buyer and seller are related
, be circumstances associated with the sale
explored and that the transaction value shall be accepted as the customs value provided that the relationship did not influence
price . It is not necessary that the circumstances were
reviewed in all cases where the buyer and seller are
connection. Such a review is required only if there
doubts about the acceptability of the price. Unless the Customs
doubts about the acceptability of the price, it should be accepted without requesting further information from the importer
. E.g. Customs have already reviewed
connection or already have detailed information about the buyer and the seller and
could no longer convinced of that examination or information that the relationship did not influence the price
.

Third If he can not accept the customs transaction value without further inquiry
, importers should provide the opportunity to submit further detailed information
, which would require it to examine the circumstances related to the sale
.

To this end, the customs administration should be prepared to examine relevant
website conversion, including how buyers and sellers
organize their trade relations and how to arrive at the price at issue, as
that end, to decide if the connection affected the price. If it
that the buyer and seller, although there is a concentration pursuant to the provisions of Article
. 15, buy and sell from one another, as if they were in
connection, it is evidence that the price had not been influenced by the relationship. If it was
e.g. the price agreed upon in a manner consistent with the normal pricing practices in question
production or the way dohoduje selling prices
sales with buyers who are with him are not related, it is evidence that the price
was not affected by the merger. If as another example to show that the price
is adequate to ensure recovery of all costs and profits, which corresponds
company's total profits achieved over a representative period (eg.
Per season) in sales of goods of the same category or species, it is
evidence that the price was not affected.

Fourth Note 2b) gives importers the opportunity to show that the transfer
price is very close to the trial price, which has previously been admitted
customs administration and is therefore acceptable under the provisions of Article 1. Is
If any of the criteria listed in paragraph. 2b), there is no need to examine the question of influence under paragraph
. 2a). If the customs authorities had enough information to be sure
without further detailed inquiries, that one of the criteria set out in paragraph
. 2b) has been met, there is no reason to demand from importers
proof that the criterion It can be met. In paragraph. 2b)
term "unrelated buyers in conjunction" means buyers who are not in conjunction
seller in any particular case.

Paragraph 2 b)

The order was decided when one value is "very close" Second,
it is necessary to take into account a number of factors. These factors include the nature
imported goods, the nature of production at issue, the period in which the goods are imported
and there is a difference in values ​​distinguished in terms of trade.
Since these factors may vary from case to case, can not be used
uniform standard, such as e.g. a fixed percentage, for each case. E.g.
small difference in value in a case involving one type of goods can be
unacceptable while a large difference in a case involving another type
goods may be acceptable for deciding if the transaction value | || very close to the test values ​​set out in Art. 1 paragraph. 2b).

Note to Art. 2

First When applying Art. 2, a customs administration where possible sales
same goods at the same commercial level and in substantially the same quantities as
goods to be evaluated. Where no such sale could be used
selling the same goods, which will be held in one of these three conditions
:


A) a sale at the same commercial level but in different quantities;

B) a sale at a different commercial level but in substantially the same quantities
; or

C) a sale at a different commercial level and in different quantities.

Second Where a sale by one of these three conditions, conduct
adjustments for that purpose to take into account:

A) only the factors of quantity;

B) only to commercial level factors;

C) how the factors of commercial level and quantity.

Third The term "and / or" admits the possibility of using sales and design
necessary adjustments in any one of the above described three conditions.

Fourth For the purposes of Article 2 means a transaction value of identical goods imported
customs value adjusted in accordance with the provisions of paragraph. 1b) and 2 of this article
which have already been adopted under Article. 1st

Fifth The conditions for adjustment justified different commercial levels or
different quantities is that such adjustment, whether it has resulted
increase or decrease the value, made only on the basis of licenses which clearly
ensure that it is reasonable and precise, eg. current price lists, which contain
prices related to different levels or different quantities. E.g.
Made if the imported goods to be appreciated that the shipment of 10 units and the only
same goods for which a transaction value exists, the
consisted of 500 units, and it was recognized that the seller provides discounts
according to quantity may be needed treatment performed using
price list and prices are valid for 10 units. No need to sell 10 units
place where will be determined by sales to other amount that prices
is real and credible. Unless there such an objective measure, however, is not
determining the customs value under the provisions of Article 2 suitable.

Note to Art. 3

First In applying Article 3 shall apply customs administration, if possible
sale of similar goods at the same commercial level and in substantially the same quantity as the goods
to be evaluated. Where no such sale could be used
sale of similar goods that takes place under any one of these three conditions
:

A) a sale at the same commercial level but in different quantities;

B) a sale at a different commercial level but in substantially the same quantities
;

C) a sale at a different commercial level and in different quantities.

Second Where a sale by one of these three conditions, conduct
adjustments for that purpose to take into account:

A) only the factors of quantity;

B) only to commercial level factors;

C) how the factors of commercial level and quantity.

Third The term "and / or" allows for the possibility of sales and make the necessary adjustments
in each of the above described three conditions.

Fourth For the purposes of Article 3 means a transaction value of similar imported goods
customs value, adjusted in accordance with paragraphs 1b) and 2 of this article
which have already been adopted under Article. 1st

Fifth The conditions for adjustment justified different commercial levels or
different quantities is that such adjustment, whether it has resulted
increase or decrease the value, made only on the basis of licenses which clearly
ensure that it is reasonable and precise, eg. current price lists, which contain
prices related to different levels or different quantities. E.g.
Made if the imported goods to be assessed, from the consignment
10 units and the only similar goods for which a transaction value exists,
consisted of 500 units, and it was recognized that the seller grants || | discounts depending on the amount, you may need treatment performed using
price list and the prices are valid for 10 units. No need to sell 10 units
place where will be determined by sales to other amount that prices
is real and credible. Unless there such an objective measure, however, is not
determining the customs value under Article 3 appropriate.

Note to Art. 5

First The term "unit price at which ... goods are sold in the greatest aggregate quantity
" means the price at which sells the largest number
units in sales to persons who are not related to the persons from whom
They buy such goods at the first commercial level after importation at which such sales
made.

Second E.g. goods are sold from a price list which provides convenient
unit prices for purchases made in larger quantities:
--------------------------- ---------------------------------------

Selling quantity Unit Number Total amount
price sales sold for each
---------------------------------------------- price
--------------------
1-10 units 100 10 sales after 65
5 units

5 sales after 55
3 units

11 and 25 units of 95 5 sales after
11 units

Over 25 units for sale 1 90 80
30 units

1 sale
50 units

The greatest number of units sold at one price is 80;
unit price in the greatest aggregate quantity is 90.

Third In another example, two sales occur. In the first sale
sold 500 units at a price of 95 currency units each. In the second
sale is sold 400 units at a price of 90 currency units each.
In this case, the greatest number of units sold is 500; unit price
greatest aggregate quantity is 95.

Fourth A third example would be the situation where different amounts
sold at various prices.
a)

Sold volume unit price


40 100 units to 30 units 90 units 15 100


95 50 units 25 units 105 units 90 35

5 units 100

Total quantity sold Unit price


65 90 50 95 60 100


25105
In this case, the greatest number of units sold at a particular price is
65; unit price of the greatest aggregate quantity is 90.

Fifth Sales in the importing country under the conditions described above in paragraph 1
person who directly or indirectly gives free or reduced-price
in connection with the manufacture or sale of imported goods for export
any of the elements referred to in Article. 8 paragraph. 1 b) can not be taken into account in determining
unit price for the purposes of Article 5.

6th It should be noted that "profit and general expenses" referred to in Article 5, paragraph
. 1 should be taken as a whole. Figures for the purposes of this collision
should be determined on the basis of information provided by the importer or his
name, but its data would be inconsistent with the figures
arising from sales of imported goods of the same class or kind in || | importing country. If the figures importer in conflict with these figures
data may amount for profit and general expenses based on other
valid information than on information provided by the importer or his
behalf.

7th "General expenses" include the direct and indirect costs of merchantability
goods concerned.

8th Local taxes, to be paid from the sale of goods for
which was not deducted under the provisions of Article 5. 1 and (iv)
be deducted under the provisions of Art. 5, paragraph. 1 a) (i) .

9th When determining the commissions or the usual profits and general expenses under the provisions of the first paragraph
. Art. 5 must be the question if certain goods "
same category or the same kind" decided on a case by case basis to
the circumstances. It is necessary to consider the sale of the narrowest group or class
imported goods of the same class or the same kind in the importing country
which includes goods to be evaluated and for which it is possible
provide the necessary information. For the purposes of Art. 5 "
products of the same or the same kind" includes goods imported from the same country as the goods
to be evaluated, as well as goods imported from other countries.

10th For the purposes of Art. 5, paragraph. 1 b) will be "the next time": when there is a
sales of imported goods or identical or similar imported goods
in sufficient quantities to be detected unit price.

11th If a method in accordance with Art. 5, paragraph. 1, will be deductions for the value added by further processing
based on objective and quantifiable data relating
costs for such work.
Calculations are performed on the basis of formulas, recipes, production methods and other practices
taken in this production.

12th It is recognized that the evaluation method laid down in Article. 5 paragraph. 2 can not be used
usually loses when goods due to the further processing of his
nature. Still, there may be instances where, although
imported goods lose their character, but the value-added processing can be detected without

Much difficulty. In contrast may also be cases where imported goods
retains its character, but form such a small element in
goods sold in the country of importation that the use of this evaluation method would be unjustified
. Since each situation has to be this kind
considered on a case by case basis.

Note to Art. 6

First As a rule, the customs value under this Agreement is determined on the basis
information that is readily available in the importing country. In order to determine
calculated values ​​may not be necessary to examine the costs of producing goods
being valued, or other information that is necessary to provide
outside the importing country. In addition, in most cases the producer of the goods will be subject to jurisdiction
authorities of the importing country. Applying the calculated values ​​
will not be limited to cases where the buyer and seller in connection
a seller is willing to deliver the authorities of the importing country
data needed to determine costs and provide, if necessary, the possibility of subsequent verification
.

Second "The price or value" referred to in paragraph. 1) Art. 6
determined on the basis of data relating to the production of goods, which will be submitted by the manufacturer or on his behalf
. It will be based on commercial accounts manufacturer if these
accounts are in accordance with generally accepted accountant principles
used in the country where the goods were manufactured.

Third "The price or value" shall include the cost of the elements referred to in paragraph. 1 a) (ii) and
(iii) Art. 8. It will also include a value for each element specified in paragraph
. 1 b) Art. 8, which has been supplied directly or indirectly by the buyer
for use in connection with the production of imported goods, within a reasonable
ratio under the provisions of the relevant note to Art. 8. The elements listed in
paragraph. 1 b) (iv) of Art. 8, which were carried in the importing country
will be included only to the extent these elements seem borne by the producers.
It is understood that no cost or value of the elements mentioned in this paragraph shall be
in determining the computed value counted twice.

Fourth "The amount for profit and general expenses" referred to in paragraph. 1 b) of Article. 6
determined on the basis of information submitted by the manufacturer or on its behalf, except
if his figures were inconsistent with numbers that usually appear
in sales of goods of the same class or the same class as rated
goods carried producers in the country of exportation for export to the country
imports.

Fifth It should be noted in this context that the 'amount for profit and general expenses
"should be taken as a whole. It follows that if
in any case the amount of profit the manufacturer is low and general expenses
high, can his profit and general expenses taken together as a whole
still be in accordance with the amounts normally found in
sales of goods of the same class or the same kind. That may happen.
States if the product to the importing country and the manufacturer is satisfied with
no or low profit to offset high general expenses associated with the introduction
. If the manufacturer can demonstrate that they are content with low profit
in sales of imported goods from certain commercial reasons, it is necessary
take into account the actual amount of profit, if therefore valid commercial reasons and corresponding
If its price policy common price policy
in the industry concerned. This may happen eg. Where producers have been
forced to lower prices temporarily because of an unforeseen drop in demand
or sell if the goods to complement a range of commodities produced in the country
importation and accept a low profit to They retain the ability
competition. If not on the manufacturer's own amount for profit and general expenses
in accordance with the amounts normally found in sales of goods
same category or the same kind as the goods being valued
undertaken by producers in the country of exportation for export to the country of importation may be
amount for profit and general expenses based on other suitable
information than on information provided by the manufacturer of the goods or
behalf.

6th When used for the purpose of determining the computed value
other information than the information submitted by the manufacturer or on his behalf, have
authorities of the importing country to inform the importer at his request on the origin of
information about the data used and calculations based on these data, with
subject to the provisions of Article. 10th

7th "General expenses" referred to in paragraph 1 b) of Article. 6 include both direct and

Indirect costs of producing and selling goods for export which are not included under paragraph
. 1) Art. 6th

8th In deciding whether certain goods are "of the same class or the same kind
" requires a case-by-case basis, taking into account the circumstances
. In determining the usual profits and general expenses under the provisions of Article
. 6, it is necessary to examine export sales to the importing country
at the narrowest group or range of goods, including goods being valued, for which
can obtain the necessary information. For the purposes of Article 6 must be "goods
same category or the same kind" from the same country as the goods
to be evaluated.

Note to Art. 7

First Customs values ​​determined under the provisions of Article 7 should be
based to the greatest possible extent on the customs values ​​identified earlier.

Second Evaluation methods used by Art. 7 should be the method laid down in Article
. 1-6 including, but some reasonable flexibility in the application of these methods
will be in accordance with the objectives and provisions of Article 7.

Third Some examples will show what needs to be understood reasonable flexibility:

A) of the same goods - the requirement that the identical goods were exported in the same
or nearly the same time as the goods being valued could be flexibly interpreted
; identical imported goods produced in a country other than the country
export of goods being valued could be the basis for customs
evaluation; can be used the same customs value of imported goods
already been designated under the provisions of Article. 5 and 6

B) Similar goods - the requirement that the similar goods should be exported at
same or nearly the same time as the goods being valued could be flexibly interpreted
; similar imported goods produced in a country other than the country of exportation
goods being valued could be the basis for customs
evaluation; They can be used in the customs value of similar imported goods
already been designated under the provisions of Articles 5 and 6

C) deductive method - the requirement that the goods were sold in a "state in which they were imported
", which is contained in paragraph 1 a) Art. 5
can be flexibly interpreted; "period of ninety days" can be applied flexibly.

Note to Art. 8

Paragraph 1 a) (i)

Term "buying commissions" means fees paid by an importer
its representatives for diplomatic service abroad in the purchase of goods intended
be evaluated.

Paragraph 1 b) (ii)

First When attributing the elements referred to in Article 8. 1 b) (ii)
imported goods come into consideration two factors - the value of the element itself and the way
which that value attributed to imported goods.
The apportionment of these elements should be made in a reasonable manner appropriate to the circumstances and
in accordance with generally accepted accountant principles.

Second Regarding the value of the element - if the importer acquires the element from
seller who is not with him together for a certain price, the value of the element
this price. If the element was made by the importer or the person who was with him
is related to its cost value of construction.
If the element was previously used by the importer, whether manufactured or obtained
this importer will be the original cost of acquisition or construction
adequately reduce its use to arrive at the value of this element.

Third Once the value is determined by the element, it is necessary to apportion that value
imported goods. There are various options. E.g.
value can be attributed to the first shipment if the importer wishes to pay duty on the entire value
once. Another example - the importer may request that the value be
divided into a number of units produced up to the time of the first shipment.
Another example - the importer may request that the value be apportioned over the entire anticipated production
if there are contracts or firm commitments to this
production. Imputation method will depend on the documentation you submit
importer.

Fourth To illustrate this - the importer gives manufacturers a form for use in the manufacture
imported goods and negotiate with him a contract to purchase 10,000
units. At the time of importation of the first shipment of 1000 units had already
manufacturers produced 4,000 units. The importer may request the customs administration to
divided the value of the mold at 1,000 units, 4,000 units or 10,000 units
.

Paragraph 1 b) (iv)

First Surcharges for the elements referred to in Article. 8 paragraph 1 b) (iv)
should be based on objective and quantifiable data.
Order to facilitate the task for both the importer and customs administration in

Determining the values ​​to be added, it should if possible, use
data readily observable business documents buyer.

Second For elements supplied by the buyer which were purchased or hired
buyers will value ascribed to the purchase price or rent. For elements
which are publicly accessible, and adding only the costs of the measure copies.

Third Ease of calculating the values ​​to be added will depend on
structure of the company, its management practices and its accounting methods
.

Fourth E.g. it is possible that a firm which imports a variety of products from different countries
has its design center outside the country of importation that showed exactly
costs attributable to the product. In such cases, it may make appropriate arrangements
directly under the provisions of Art. 8.

Fifth In another case, the company may carry the cost of the design center outside the country of importation into
general expenses, without being divided into individual
products. In this case, it is possible to carry out appropriate adjustment in accordance with the provisions of Article
. 8 to the imported goods by the total cost of the design center
assign a whole generation that uses the services of this
centers, and thus allocated costs are added the value of imports
unit basis.

6th Changes in the above circumstances will, of course, require that, when determining the appropriate
attribution methods take into account various factors.

7th In the case of making the element in question involves several countries and
longer period of treatment should be limited to the value actually added to that element
outside the importing country.

Paragraph 1 c)

First Fees for the use of patents and licensing fees mentioned in Art. 8
paragraph. 1 c) may include, among other payments related to patents,
trademarks and copyrights. Charges for the right to reproduce
imported goods in the importing country, however, in determining the customs value
not impute to the price that was paid for imported goods or to be paid
.

Second Payments made by the buyer for the right to distribute or resell
imported goods are not impute to the price actually paid for imported goods
or to be paid, if not a condition of sale
imported goods for export to the importing country.
Paragraph 3


Absence of objective and quantifiable data relating to
incidentals to be made under the provisions of Article 8 can not be
transaction value determined under the provisions of Article. This will be the first instance.
This if the charge for the use of a patent based on the selling price
liter of a particular product in the importing country, which was imported by the kilogram and
changed in a solution after importation. If it is based fee for the use of patents
partially on the imported goods and partially on other factors which have nothing to do with
imported goods (if eg. The imported goods are mixed with domestic ingredients
and are no longer separately identify, or can not, if
fees for the use of patents distinguished from special financial arrangements
between the buyer and the seller), it would be inappropriate to attempt
premium for this fee. If it is based not charge for use
patent only on the imported goods and can be readily quantified, it can be done
addition to the price actually paid or to be paid
.

Note to Art. 9

For the purposes of Art. 9, the "time of importation" to include instant declaration.

Note to Art. 11

First Article 11 gives importers the right to appeal against the decision
customs administrations, which was intended customs value of goods.
Appeal may initially appeal to a higher institution of customs administration, but the importer shall have the right to appeal
ultimately to the court.

Second "Without penalty" means that the importer shall not be subject to a fine or threat
fines merely because they exercised their right to appeal. Fees for
normal judicial spending and attorneys fees are not considered
fine.

Third Article no. 11, however, does not prevent the party that imposed the duty
been fully paid before filing an appeal.

Note to Art. 15
Paragraph 4


For the purposes of this article the term "person" includes a legal person.

Paragraph 4 c)

For the purposes of this Agreement, it is considered that one person controls the other,
when the first of them legally or operationally in a position that may
second coerce or control.


Příl.II
Technical Committee on Customs Valuation


First In accordance with Article 18 of this Agreement, under the auspices of the Customs Cooperation
establishment of a technical committee to the technical
ensure uniform interpretation and implementation of this Agreement.

Second The tasks of the Technical Committee will include:

A) to examine specific technical problems that occur in everyday
implementation of the customs valuation systems of the parties to this Agreement, and issue an advisory
testimonials on appropriate solutions based on the facts presented
;

B) upon request, to study laws, regulations and practices of assessment, if
affect this Agreement and to prepare reports on the results of such studies;

C) to prepare and publish annual reports on the technical implementation and
condition of this Agreement;

D) to provide to every question concerning customs valuation of imported goods
information and opinions that may be requested by any party to this Agreement or
Committee. Such information and opinions may take the form of advisory
testimonials, commentary and explanations;

E) upon request to facilitate technical assistance to the parties to this Agreement in order
support of the international acceptance of this Agreement; and

F) perform other tasks which may be entrusted by the Committee.
General


Third The Technical Committee shall endeavor to complete in a reasonably short period of time
work on specific matters, especially those which were transmitted
Parties to this Agreement or the Committee.

Fourth In its activities, the Technical Committee in an appropriate manner supported
Secretariat of the Customs Cooperation Council.
Representation


Fifth Each party to this Agreement shall have the right to be represented on the Technical Committee
. Each party may nominate one delegate or more delegates
represent it in the Technical Committee. Each party represented in this way
Technical Committee is hereinafter referred to as a member of the Technical Committee.
Representatives of the members of the Technical Committee may be accompanied by advisers.
The Secretariat of the General Agreement may also attend meetings of the Technical Committee as an observer
.

6th Members of the Customs Cooperation Council who are not parties to this Agreement
, may attend meetings of the Technical Committee
one delegate and one or more alternates. These representatives will attend the meetings
Technical Committee as observers.

7th With the approval of the Chairman of the Technical Committee, the Secretary General may
Customs Cooperation Council (hereinafter referred to as "General Secretary")
invite representatives of governments which are neither Parties to this Agreement nor the members of the Council for
customs cooperation as well as representatives of international
governmental and business organizations to attend meetings of the Technical Committee as observers
.

8th Appointment of delegates, alternates and advisers to meetings of the Technical Committee
will be addressed to the Secretary General.

Technical Committee Meetings

9th The Technical Committee will meet as necessary, but at least twice a year
. Date of each meeting will be determined by the Technical Committee at its previous meeting
. Meeting date may be changed at the request
any member of the Technical Committee approved by a simple majority
Technical Committee or in urgent cases at the request of the President.

10th Meetings of the Technical Committee will be held at the headquarters of the Customs Cooperation
unless otherwise decided.

11th Except in emergencies, the Secretary-General shall notify all
members of the Technical Committee and participants referred to in paragraphs 6 and 7
least thirty days in advance of the start date of each session of the Technical Committee.


Meeting agenda
12th Secretary General prepare for each session the provisional agenda
meetings and circulated to the members of the Technical Committee and participants referred to in
paragraphs 6 and 7 at least thirty days before the meeting, except in urgent cases
. The meeting agenda will include all points
whose inclusion has been approved by the Technical Committee at its
previous meetings, all the points that included the chairman of
own initiative, and all items for which inclusion has asked the General
Secretary, Committee or any member of the Technical Committee.

13th The Technical Committee shall determine its own meeting agenda at the opening of each session
. Meeting agenda can be during a meeting of the Technical Committee
changed at any time.

Officials and the Rules of Procedure

14th The Technical Committee shall elect from among the delegates of its members a Chairman and one

Or more vice-chairmen. The Chairman and Vice
will perform their duties for a period of one year. The outgoing President or Vice-Presidents
may be re-elected. The chairman and vice
which ceases to be a representative of a member of the Technical Committee,
automatically loses its function.

15th Should the President be present at any meeting or part thereof
advocacy function of Vice Chairman with all the rights and obligations as
chairman.

16th Chairman of the meeting will be attended meetings of the Technical Committee as
chairman and not as a representative member of the Technical Committee.

17th Outside powers conferred on it by these rules, the President
initiate and conclude each meeting, to discuss, to grant word
chair the meeting under these rules. The Chairman may also call a speaker to order
unless his comments on the site.

18th When discussing any questions each delegation to make a proposal
to order. In this case, the President shall immediately make a decision. If
against that decision, objections are raised, the President shall submit to the meeting
vote. The decision shall remain in effect unless overruled.

19th Secretary General and Secretariat officials to determine
will perform secretarial functions of the meetings of the Technical Committee.

A decisive majority vote

20th Representatives of a simple majority of the members of the Technical Committee will consist
decisive majority.

21st Each member of the Technical Committee shall have one vote.
Technical Committee decision will be taken by a majority comprising at least two
thirds of the members present. Regardless of the outcome of the vote on a particular issue
Technical Committee may submit a full report to the Committee and the Council
customs cooperation on this issue and noted the different views that have been applied
in the relevant discussions.

Languages ​​and documents

22nd The official languages ​​of the Technical Committee shall be English, French and Spanish
. Speeches or statements made in any of these three languages ​​
will be immediately translated into the other official languages, unless it renounced all delegations
translation. Speeches or statements made in
another language will be translated into English, French and Spanish
with the same conditions, but in this case, the delegation will deliver
translation into English, French and Spanish. Official documents
Technical Committee shall be made only in English, French and Spanish
. Memoranda and correspondence for meetings of the Technical Committee
must be submitted in one of the official languages.

23rd The Technical Committee shall prepare a report on each of its meetings and, if it
Chairman deems necessary, minutes or summary reports of its meetings
. The Chairman or the person you authorize, submit a report on the activities
Technical Committee at each meeting of the Committee and at each meeting of the Council for Customs Cooperation
.


Příl.III Panels


First Panels established by the Committee under this Agreement shall have the following tasks:

A) to examine the question to them was passed by the Committee;

B) consult with the parties to the dispute and give them the full opportunity to
come to a mutually satisfactory solution; and

C) interpret the facts of the case when they concern the implementation of the provisions of this Agreement
and develop findings that will help the Committee to issue
recommendations or decisions on the issue.

Second In order to facilitate the establishment of a panel, the President
maintain an informal indicative list of government officials knowledgeable customs issues
assessment and experienced in the field of trade relations and economic development
. The list may also include persons who are not government officials
. In this context, each party to this Agreement invited to
Chairman of the Committee said at the beginning of each year the names of one or two
government experts who would be willing to make available for this work.
If it has been decided to establish the panel suggests the President after consultation with the parties concerned
within seven days after the establishment of the panel's composition, which
will consist of three or five members, mainly from government
officials. The parties directly concerned is expressed within seven working days
appointment of members of the panel chairman and shall not oppose the appointment of a
except for imperative reasons.

Citizens of countries whose governments are parties to a dispute can not be members
panel, which is to deal with this dispute. Panel members will be

Participate in their personal capacity and not as government representatives, nor as representatives of any organization
. Governments or organizations shall therefore not give them instructions regarding
questions which the panel will discuss.

Third Each panel will determine its working methods. All parties that have
substantial interest in the matter and informed that the Committee will have the opportunity to express
. Each panel may consult and seek information and
technical expertise from any source that it considers appropriate.
Than a panel request information or technical report from the spring that
subject to the jurisdiction of either Party shall inform the government of this party.
Each party to this Agreement comply immediately and fully any request for panel
information that the panel considers necessary and appropriate.
Confidential information provided by the panel will not be released without specific permission of the person or
government that such information is provided. If such information
required from the panel, but their release is not approved, it will take
not confidential brief summaries of the information, authorized person or government
providing the information.

Fourth Unless the parties to the dispute to a satisfactory solution, the panel shall submit its findings in writing
. The panel report should normally contain
reasons for its finding. If agreed by the parties to the settlement of the case, the message may be
limited to a brief description of the dispute and the statement that was made solutions.

Fifth Panels used the report of the Technical Committee, which were drawn
under Article 20 par. 4 of this Agreement as a basis for its assessment
problems that involve questions of a technical nature.

6th The time required for the panels will vary depending on the case.
Should endeavor to give their findings and any recommendations of the Committee
without undue delay, normally within three months from the date the panel was established
.

7th To promote the achievement of a mutually satisfactory solution to the dispute between the parties
and to obtain their comments, each panel should first submit
descriptive part of its report to the parties and then submit
parties to the dispute its conclusions, or lift them in reasonable time before
before being communicated to the parties to this Agreement.


Příl.IV

PROTOCOL
To the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade

Parties to the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade
(hereinafter "the Agreement")

Considering the multilateral trade negotiations and wishes're saying
Trade Negotiations Committee at its meeting on 11 and 12 April 1979
that was agreed uniform text of the Agreement on Implementation of Article VII of the General Agreement on
Tariffs and trade;

Recognizing that developing countries may face special problems
in the implementation of this Agreement;

Considering that the provisions of Article 27 of the Agreement regarding changes
still not entered into force;

Following:

I.

First agrees with the deletion of the provision of Article 1 paragraph 2 (b / IV)
this Agreement;

Second recognize that the five-year delay implementation of the provisions of the Agreement
developing countries under Article 21, paragraph 1, in practice, be insufficient for certain developing countries
. In such cases a developing country that
party to the Agreement may request before the expiry of the period referred to in Article 21, paragraph 1
extend this period, it being understood that the parties to the Agreement
examine this request with understanding, if
developing country in question can adequately justify its request;

Third Recognize that developing countries which have not yet evaluated products based on
officially established minimum values ​​may wish to make a reservation
allowing them to leave temporarily and on a limited basis, such
values ​​with reservations and conditions agreed upon with the parties to the Agreement ;

Fourth Recognize that developing countries which consider that the rollover right
at the request of the importer under Article 4 of the Agreement can cause real difficulties
may wish to apply reservation to Article 4 of the following conditions:

"The government ... reserves the right to decide that the provisions of Article 4 of the Agreement
will only apply if the customs authorities shall grant the request for overturning
order of Articles 5 and 6".

Invoked if a developing country such a reservation, expresses her side
agreement under Article 23 of the Agreement;

Fifth They recognize that developing countries may wish to make a reservation regarding
Article 5, paragraph 2 of the Agreement Content:

"The government ... reserves the right to decide that Article 5, paragraph 2

Agreement shall be conducted in accordance with the provisions of the applicable notes thereto,
whether the importer so requests or not. "

Invoked if a developing country such a reservation, expresses her side agreements
agreement Article 23 of the Agreement;

sixth recognize that certain developing countries have expressed concerns that may arise
problems in the implementation of Article 1 of the Agreement, as regards imports
sole agents, distributors and resellers in their countries.
the parties to this Agreement agree to - arise when such problems
developing countries applying the Agreement -
matter was studied on the request of these countries for appropriate solutions;
|| | 7th agrees that Article 17 recognizes that customs administrations in the implementation of the Agreement
be a need to examine the truth or accuracy of any
confirmation document or declaration presented to them for customs valuation purposes
. agrees further that this article follows
confirmed that the investigation can proceed, for example, to verify whether
elements of value declared or presented to customs authorities in
relation to the determination of customs value are complete and correct. They recognize that
parties to this Agreement, subject to its internal laws and regulations
have the right to expect the full cooperation of importers in these inquiries;

8th agrees that the price actually paid or to be paid,
includes all payments actually made or to be made
as a condition for the sale of imported goods
buyer to the seller or the buyer to a third party for the performance
obligations of the seller.

II.

First The entry into force of the Agreement will be the provisions of this Protocol
considered as part of the Agreement.

Second This Protocol shall be deposited with the Director General of the Parties
General Agreement on Tariffs and Trade. Is subjected to acceptance by signature or otherwise
signatories to the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade
and other governments accepting this Agreement or accede to it
under its Article 22.

Done at Geneva this first day of November 1979 in a single copy in
languages ​​English, French and Spanish, each text being authentic
.

*) The term "government" includes the competent authorities of the European Economic Community
.