PPT-Customs Valuation

Workshop for Custom Committee Almaty Kazakhstan 262932014 History of Customs Valuation Ad valorem vs specific Specific no determination of the customs value Example 1 car duty 1000USD . By:. G. . Shivadass. Executive . Partner. Lakshmi. . Kumaran. & . Sridharan. , Attorneys. TOPICS COVERED IN THIS PRESENTATION. Valuation under Customs Law . Transaction Value Method . Import Valuation. . Content . Transportation Charges. Airway transport costs. Insurance. Loading/handling charges. Loading/handling charges not to be included. Duties and taxes applicable outside the country of importation. . Entries: . A framework for declaring and adjusting the value of . goods. NOT GOVERNMENT POLICY. Feedback from submitters. Customs should issue valuation rulings to give . importers certainty . about the correct methodology to value goods. prepared on 10/20/2008 George R. Tuttle, IIIGeorge R. Tuttle Law OfficesThree Embarcadero Center, Suite 1160, San FranciscoTel: (415)986-8780Fax (415) 986-0908E-mail: geo@tuttlelaw.com prepared on When to Avoid the Transaction Value?. No sale – no method 1, or. transaction value is not acceptable (e.g. price has been affected by certain conditions. ). The Hierarchy must be kept. Article 1 – Transaction value. , . Belgium, July, 2 – . 3. , 2014. Customs Valuation. Ulrika Lyckman-Alnered. Luximan. . Babajee. 1. Be on time. No PCs or mobile phones. Respect. There is no such thing as a stupid question. Support. . Knowledge Academy . 2 – 3 July 2014. . World . Customs Organization. WHY CUSTOMS VALUATION. ?. Taxable . base for . Customs . duty. revenue. Milton Brooks provides services to you in many fields like Residential Valuation, Commercial Valuation, Insurance Valuation, automobile valuation, etc. This is the record of Milton Brooks in the market that they are performing consistently well from last some years. There is a property valuation degree provided by few colleges, the person who holds such a degree would be the best person who can evaluate your property, why just let someone handle it when you can get the best. The real estate valuation of your property is the best you can choose. Milton Brooks Valuation consultants for Plant and Machinery Valuation Services in Dubai & Business valuation services in Dubai having experience of Dubai & UAE company valuation services. VA12/3/009 and RESPONDENT Property No. 2210784, Kiosk at Unit K11, Ballinure Road, Mahon B, Mahon,B E F O R E Maurice Ahern - Valuer, IPAV Deputy Chairperson Patricia O'Connor - Solicitor Member AND UPHOLDING THE CVA Kelly Morgero Special Secretariat of the Federal Revenue of Brazil (RFB) Coordination - General of Customs Administration Historical background Normative Instruction 327/2003 N Current WCO and international developments. 1. What is the issue for Customs?. Customs objective: . To verify whether a price has been influenced in a related-party transaction. Options: . Test values (difficult to use). Into A Winning Formula . Damon V. Pike/Anna Zajac - BDO USA, LLP. Wendy Everett/Keith Anderson - Schaeffler Group, USA, Inc.. . Agenda. Basics of Transfer Pricing. Customs Valuation Overview. Related Party Pricing – “Circumstances of Sales”.