Commissions And Brokerage In The Context Of Article 8 Of The Agreement

17.1 Purchasing Commissions. (20th session, 12 October 1990, 36.280) 2. No member may require or compel a person who is not established in their territory to submit an account or other set of data for review or to allow access to an account or other data set to determine a calculated value. However, information provided by the manufacturer of the goods to determine the customs value in accordance with this article may be verified in another country by the importing country authorities with the manufacturer`s consent and communicated in advance to the government of the country concerned, which does not object to the investigation. The existence of a good faith purchase commission depends on the factors relevant on a case-by-case basis. J.C. Penney Purchasing Corp. v. United States, 80 Cust. Ct.

84, 95, C.D. 4741, 451 F. Supp. 973, 983 (1978). Although no factor is determinative, the main consideration is the right of the client to control the agent`s conduct with respect to the cases entrusted to the agent. Id.; Pier 1 Imports, Inc., 13 Ct. Int`l Trade at 164; Rosenthal-Netter, Inc., 12 Ct. Int`l Trade at 79; And Jay-Arr-Slimwear, 12 Ct. Int`l trade at 138. The alleged agent performs duties on behalf of his sponsor, the purchaser. It should not be considered an independent seller or a representative of the manufacturer. United States v.

Manhattan Novelty Corp., 63 Cust. Ct. 699, A.R.D. 263 (1969). In addition, the courts have considered factors such as the existence of a sales agency agreement; Whether the importer could have purchased directly from the manufacturers without using an agent; If the agent has been financially separated from the manufacturer of the product; and supporting documents for the transaction. See J.C. Penney Purchasing Corp., 80 Cust. Ct. at 95-98. The courts also considered whether the actions of the alleged officer primarily benefited the client; If the product bears the risk of loss of damaged, lost or defective goods; Whether the representative was responsible for the shipment, settlement and costs; 13 2.1 Commissions and mediation under Article 8 of the agreement. (3rd session, 23 March 1982, 28,560) (i) either the commissions normally paid or payable, the commissions normally paid or payable, or the mark-ups normally paid for the sale of imported goods of the same class or type in that country; 4.17 The royalties and royalties covered by Article 8.1, point (c) of the agreement. (Redevances paid under a franchise agreement) (Adopted, 44th session, May 12, 2017, VT1098E1c) All information that is confidential in nature or that is provided confidentially for customs purposes is treated strictly confidentially by the relevant authorities, which they cannot disclose without the express permission of the person or government transmitting this information, unless it can be disclosed in the context of legal proceedings.

Considering that there is a need for a fair, uniform and neutral system for the valuation of goods for customs purposes, which excludes the use of arbitrary or fictitious customs values; 2.1 Acceptability of a price below market prices for identical products. (2nd session, 2 October 1981, 27.960) 5.1 Application of Article 8.1 ter. (Passports for armoured vehicles: basic vehicles.) (18th session, November 21, 1989, 35,650) 1. Members of developing countries who are not parties to the agreement on the application of Article VII of the General Agreement on Tariffs and Trade, concluded on 12 April 1979, may delay the implementation of the provisions of this agreement to these members for up to five years from the date of the entry into force of the WTO agreement.