Index analytique de l'OMC

Customs Valuation Agreement (Implementation of Article VII of the GATT)

L'Index analytique de l'OMC: guide des règles et pratiques de l'OMC est un guide article par article sur l'interprétation et l'application des accords de l'OMC par les organes de l'OMC. Il couvre la jurisprudence de l'Organe d'appel de l'OMC, des groupes spéciaux chargés du règlement des différends et des arbitres, ainsi que les décisions et autres mesures importantes connexes prises par d'autres organes pertinents de l'OMC.

Article

Name of Article

Jurisprudence

Practice

General

 

Jurisprudence

Practice

Preamble

 

-

-

Article 1

[Transaction value]

Jurisprudence

Practice

Article 2

[Value of identical goods sold for export to the same country]

-

Practice

Article 3

[Value of similar goods sold for export to the same country]

-

-

Article 4

[Order of application of the methods in Articles 5 and 6]

-

-

Article 5

[Price at which goods sold to unrelated persons]

Jurisprudence

-

Article 6

[Computed value]

-

-

Article 7

[Reasonable means on the basis of data available in the country of importation]

Jurisprudence

-

Article 8

[Rules on customs valuation – adjustments (additions and exclusions) to transaction value under Article 1]

-

Practice

Article 9

[Currency conversion for determination of customs value]

-

-

Article 10

[Non-disclosure of confidential information]

Jurisprudence

-

Article 11

[Right of appeal]

Jurisprudence

-

Article 12

[Publication in conformity with Article X of the GATT 1994]

-

-

Article 13

[Guarantee in the form of a surety, a deposit or some other appropriate instrument]

Jurisprudence

-

Article 14

[Annexes I, II and III an integral part of Agreement]

-

-

Article 15

[Definition of terms used in the Agreement]

Jurisprudence

-

Article 16

[The right to an explanation in writing]

Jurisprudence

-

Article 17

[Rights of customs administrations to satisfy themselves as to the truth or accuracy]

-

Practice

Article 18

Institutions

-

Practice

Article 19

Consultations and Dispute Settlement

-

-

Article 20

Special and Differential Treatment

-

Practice

Article 21

Reservations

-

Practice

Article 22

National Legislation

-

Practice

Article 23

Review

-

Practice

Article 24

Secretariat

-

-

Annex I

Interpretative Notes

-

-

Annex II

Technical Committee on Customs Valuation

-

Practice

Annex III

[Special and differential treatment]

-

Practice