Transcription of SC-CR-A-03 - Valuation of Imports - External Directive
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SC-CR-A-03 - Valuation of Imports - External Directive
Effective 24 January 2014 CUSTOMS External Directive Valuation OF Imports Effective 24 January 2014 Valuation of Imports External Directive SC-CR-A-03 Revision: 2 Page 2 of 52 TABLE OF CONTENTS 1 SUMMARY OF MAIN POINTS 4 2 Directive 4 General Agreement on Tariff and Trade (GATT) 4 Obligation to declare 4 Declaring a value - invoices 4 Value of goods not liable to ad valorem duty 5 Sample or free or no charge goods 6 Valuation codes 6 Methods of Customs Valuation on imported goods 7 The transaction value method Method 1 8 The identical goods value method Method 2 9 The similar goods value method Method 3 10 The deductive value method Method 4 11 The computed value method Method 5 14 The cost or value of production 14 Profit and general expenses 15 Goods of the same class or kind 15 The fall-back value method Method 6 16 Provisions or Limitations 16 Restrictions 16 Burden of proof 16 Importer s responsibility 16 Prices below prevailing market prices 17 Insufficient or unreliable information 17 Errors and incomplete documents 18
2.2.2 Value of goods not liable to ad valorem duty 5 2.2.3 Sample or free or no charge goods 6 2.2.4 Valuation codes 6 2.3 Methods of Customs valuation on imported goods 7 2.4 The transaction value method – Method 1 8 2.5 The identical goods value method – Method 2 9 2.6 The similar goods value method – Method 3 10
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