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PENILAIAN DAN
PERJENISAN
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PENILAIAN KASTAM - Mulai 1/1/2000 Sistem Penilaian Kastam mengikut Perjanjian WTO dilaksanakan sepenuhnya. Konsep Penilaian berkenaan adalah seperti di bawah.
VALUATION
Under the WTO Valuation Agreement, the Customs value is the transaction value of the Imported Merchandise. Generally it is the price actually paid or payable for the gods, with additions for certain items not included in that price.
If the first valuation basis cannot
be determined, the secondary bases are considered. These secondary bases,
listed in order of precedence for use are :-
Transaction Value
Transaction Value of Identical or Similar Merchandise
Deductive Value
Computed Value
Fall Back Method
The order of precedence of the Deductive
and Computed Value can be reversed if the importer so requests.
Article 1 :
The Customs value of imported goods
shall be transaction value, that is the price actually paid or payable
for the goods when sold for export to Malaysia plus amounts equal to :-
The packing costs incurred by the buyer
Any selling commission incurred by the buyer
The value of any
assist
Article 2 :
If the Customs value of the imported
goods cannot be determined under the provisions of Article 1, the Customs
value shall be the transaction value of identical goods sold for export
to the same country of importation and exported at or about the same time
as the goods being valued.
Article 3 :
If the Customs value of the imported
goods cannot be determined under the provisions of Article 1 and 2, the
Customs value shall be the transactions value of similar goods sold for
export to the same country of importation and exported at or about the
same time as the goods being valued.
Article 15 provides that identical
goods are the same in all respects, including :
- Physical characteristics
- Quality
- Reputation
- Have like characteristics
- Have like component materials
- Perform the same function
- Are commercially interchangeable
Article 2 and 3 seek to base valuation
on another transaction value which previously qualified under Article
1, Under Article 2 and 3, Customs is looking for a 'substitute' value.
If Customs is unable to find a value
under Article 2 and 3, Customs must proceed to the next basis of valuation
which is deductive value, unless the importer has chosen the Article 4
elective to use Computed Value before Deductive Value.
Article 4 :
If the Customs value of the imported
goods cannot be determined under the provisions of Article 1, 2 and 3;
the Customs value shall be determined under the provisions of Article
5 or when the Customs value cannot be determined under that Article, under
the provisions of Article 6 expect that, at the request of the importer,
the order of application of Article 5 and 6 shall be reversed.
Article 5 :
Under Article 5, the Customs value
is based on the price at which the imported goods, or identical or similar
imported goods are sold, in the condition as imported, in the greatest
aggregate quantity in the country of importation to unrelated persons
who have not provided assists.
Article 6 :
Computed value consists of the sum of :-
The cost or value of materials and fabrication or other processing employed in producing the imported goods
An amount for
profit and general expensed equal to that usually reflected in sales of
goods of the same class or kind as the
goods being valued
which are made by producers in the country of exportation for export to
the country of importation and
The cost or value
of all other expenses necessary to reflect the valuation option chosen
by the party under Article 8.2
- Transportation Charges
- Loading Charges
- Handling Charges
- Insurance Chargers
Basically for computed value, Customs
will determine the cost of producing the imported goods by adding the
cost of production and the normal amount added for profit and general
expenses.
As always, the primary basis of determining
the Customs value is the Transaction Value Method. Only after this method,
and the subsequent methods are not applicable must you turn to the Fall
Back Method.
The Fall Back Method is often used
in unique situations and requires that each situation be examined individually
for the best possible flexible application of the previous methods.
That the previous methods should
be flexibly applied in Sequential Order.
Article 7(1) :
If the Customs value of the imported
goods cannot be determined under the provisions of Article 1 through 6,
the Customs value shall be determined using reasonable means consistent
with the general provisions of the Agreement and of the Article VII of
GATT 1994 and on the basis of data available in the country of importation.
Article 7(3) :
If the importer so requests, the
importer shall be informed in writing of the Customs determined under
the provisions of this Article and the method used to determine such a
value.
The value apportioned as appropriate,
of the following goods and services where supplied directly or indirectly
by the buyer free of charge or at a reduced cost for us in connection
with the production and sale for export of the imported goods, to the
extent that such value has not been included in the price actually paid
or payable.
- Materials, components, parts and similar items incorporated in the imported goods
- Tools, dies, moulds and similar items used in the production of the imported goods
- Materials consumed in the production of the imported good
- Engineering, development, artwork, design work and plans and sketches undertaken elsewhere than in the country of importation and necessary for the production of the imported goods
- Packing and commissions
- The value of certain goods and services
- Royalties and license fees
- Subsequent proceeds