global customs valuation

Global Customs ValuationGATT, WTO, WCO and OECD (Transfer Pricing)

Pontos para analise:

•Borders and Maps (Fronteiras e Mapas)

•WTO Customs Valuation Agreement CVA (OMC Acordo

de Valoracao Aduaneira)

•Related Parties (Partes vinculadas)

•Transfer Pricing (Precos de Transferencia)

•The ping pong game (O jogo de ping pong)

•WTO TFA (OMC AFC)

Leonardo Macedo

Leonardo.Macedobr@gmail.com

Mapa Mundi

Hanns Rust ca. 1480

The map is not the territory - Alfred Korzybski

O mapa não é o território

Borders (Fronteiras)

Botswana – South Africa

Photo by Jan Hoffman

Switzerland – Italy

Photo by Jan Hoffman

Kyrgzstan – Kazakhstan

Photo by Jan Hoffman

Chile - Argentina

Photo by Jan Hoffman

HS Nomenclature

Tariff

treatment

Tariffs (Tarifas)

• 5%Ad valorem

• $5 per kgSpecific

• 10% + $2 per kgCompound

• 10% or $2 per kg, whichever is higherMixed

• 8.3% + EA MAX 18.7% + AD S/Z“Technical”

Types of duties

(Tipos de alíquotas)

Customs Valuation Evolution (Evolução

da Valoração Aduaneira)

WTO /OMC

www.wto.org

WTO Agreements

OMC Acordos

1A

Multilat. Trade

Agrs. on Goods

1B

GATS

1C

TRIPS

2

Dispute Settlem. Undst.

3

Trade Policy

ReviewMech.

4

Plurilat.Agrs.

Marrakesh Agreement Establishing the World Trade Organization

Transaction Value Method (Valor de Transação)

Identical Goods (Mercadorias Identicas)

Similar Goods (Mercadorias Similares)

Deductive (Dedutivo)

Computed (Computado)

Fall Back Method

WTO Customs Valuation Methods

OMC Métodos Valoração Aduaneira

1. Price actually paid or payable

(Preço)

2. For the goods

(Mercadorias)

3. When sold for export

(Exportação)

4. Adjusted (Art. 8)

(Ajustado)

WTO CV Transaction Value

OMC VA Valor de Transação

Related? It depends

Relacionados? Depende

Closed SystemBy Ho Siu Kee

WTO CVA - Related Parties – Art.15

OMC AVA - Partes Relacionadas – Art. 15

Transações entre

Partes Relacionadas

Keynotes on CV and TP

Pontos Essenciais VA e PT

Customs Valuation and Transfer Pricing

Valoração Aduaneira e Preços de Transferência

Brazil Transfer Pricing

Brasil Preços de Transferência

Slide by Marcos Aurelio Pereira Valadao

Brazil Transfer Pricing

Brasil Preços de Transferência

Slide by Marcos Aurelio Pereira Valadao

WTO Dispute 371

OMC Disputa 371

No. DS Short Name

8 DS198 Romania - Minimum Import Prices (MAS)

9 DS210 Belgium – Rice (MAS)

10 DS241 Argentina - Poultry Anti-Dumping Duties

(Panel Report did not deal with CV claims)

11 DS298 Mexico - Pricing Measures (MAS)

12 DS348 Colombia - Customs Measures (MAS)

13 DS366 Colombia - Ports of Entry (Panel Report)

14 DS370 Thailand - Customs Valuation

15 DS371 Thailand - Cigarettes (Philippines)

(Panel Report; Appeal did not look into CV)

Complainant:

Philippines

Respondent:

Thailand

Violation of (Violação dos)

WTO CVA (OMC AVA): Art. 3, 1.1, 1.2, 4, 5, 6, 7, 10, 13, 16

GATT: Art. II:1(b), III:2, III:3, VII:1; VII:2, VII:5, X

WTO Dispute 371

OMC Disputa 371

Customs Valuation Ping Pong Game

Valoração Aduaneira Jogo de Ping Pong

WTO CVA Art. 1.2(A) - OMC AVA Art. 1.2(a)

Circumstances of Sale (CoS) / Circunstâncias da Venda (CdV)

WTO CVA Art. 1.2(A)

Circumstances of Sale (CoS)

OMC AVA Art. 1.2(a)

Circunstâncias da Venda (CdV)

• WCO TCCV Commentary 23.1 - Examination of the Expression

“Circumstances Surrounding the Sale” under Art 1.2 (A) in relation to the use

of Transfer Pricing Studies (OMA CTVA Comentário 23.1 – Exame da

Expressão “Circunstâncias da venda” nos termos do Art. 1.2(a), em relação ao

uso de estudos sobre Preços de Transferência)

• WCO TCCV Commentary 4.1 – Price Review Clauses (OMA CTVA

Comentário 4.1 - Cláusulas de Revisão de Preços)

• WCO TCCV Case Study 10.1 – Application of Article 1.2 (OMA CTVA Estudo

de Caso 10.1 - Aplicação do Artigo 1.2)

WTO Trade Facilitation Agreement (TFA)

OMC Acordo de Facilitação do Comércio (AFC)

• Advance Rulings Art. 3.9(b)

• Decisões Antecipadas Art. 3.9(b)

Transfer Pricing OECD - BEPS impact on Customs

Preços de Transferência OCDE BEPS impacto nas Aduanas

Europe Union Customs Code UCC / Codigo

da Uniao Aduaneira Europeia (CUA)

• First Sale - Last Sale (Primeira

Venda - Última Venda)

Currency Wars /

Guerras de moedas

Currency undervaluation is equal

to goods undervaluation , except

that it is done by the state.

Currency Wars /

Guerras de moedas

Whitaker & Baxter Campaigns, 1939

Elections

Eleições

Thank you

ObrigadoLeonardo Macedo

Senior Customs Officer / WCO Accredited Expert

Leonardo.Macedobr@gmail.com