Other methods of valuation. The majority of importations will fall to be valued under the transaction value method

The majority of importations will fall to be valued under the transaction value method. However, where there is no price actually paid or payable then the transaction value method cannot be used. Then the next sequential method of valuation, the “identical goods” method, is to be applied. In this case in establishing a customs value the deductive method cannot be used.

In exceptional circumstances it may not be possible to determine the customs value of imported goods under any of the foregoing valuation methods. In such an event, the value may be determined by applying, in a flexible manner, whichever of those methods that enables calculation of customs value.

The customs value arrived at should be fair, reasonable, uniform and neutral and should reflect commercial reality to the extent possible.

Notes: Putting negative ideas first

When the following adverbs and expressions as never, hardly, scarcely, not only, under no circumstances etc. begin a sentence, the normal order of subject and auxiliary verb is reversed in order to emphasize the negative aspect.

Never before, have we commissioned such an extensive survey.

On no account should confidential information be shown to the press.

The same change of structure takes place when the subordinate clause preceding the main clause, has a negative meaning.

Only when the transaction value method cannot be used should the other methods be considered.

Essential words and phrases:

customs valuation - определение таможенной стоимости

customs value - таможенная стоимость товара

assessment of customs duty - исчисление таможенной пошлины

licensing arrangements - порядок выдачи лицензий

transaction value method

- метод определения таможенной стоимости товаров на основании контракта

transaction value of identical goods

- метод определения таможенной стоимости товаров по стоимости сделки с идентичными товарами

transaction value of similar goods

- метод определения таможенной стоимости товаров по стоимости сделки с однородными (похожими) товарами

deductive method - определение таможенной стоимости товаров по методу вычитания

computed method - определение таможенной стоимости товаров по методу сложения

residual valuation provisions

- резервный метод определения таможенной стоимости товаров