ETHIOPIAN
CUSTOMS GUIDE -
MARCH 2017
95
If it is impossible to get same commercial level and quantity, the
transaction value is determined as follows:
a) The transaction value of similar goods sold at the same
commercial level, but sold in different quantities;
b) The transaction value of similar
goods sold at a different
commercial level, but sold at the same quantity;
c) The transaction value of similar goods sold at a different
commercial level or in different quantities can be used, by
making adjustments to take account of differences attributable
to the commercial level or to the quantity.
Where the transaction value includes costs
referred to in Article
96(1) of the Customs Proclamation, the adjustment shall take in to
account the differences in transport, loading, unloading,
handling
and insurance costs associated with the transport of the imported
goods and that of the similar goods to the port of entry into the
customs territory which may arise from differences in distance and
means of transport.
If the transaction value of similar goods declared by the declarant
is
not accepted, the authority may decide the transaction value of
similar goods from the organized customs valuation data base.
The evidence to be produced to use the transaction value of similar
goods includes the following:
a) Detailed reasons to value the good based on this method;
b) Evidence that shows the unit price of similar goods sold for
export to Ethiopia
at the same commercial level, in substantially
the same quantity, and imported within ninety (90) days of the
goods to be valued;
c)
Evidence that shows, the similar goods are imported to
Ethiopia about the same time as the goods being valued;
d) Evidence that shows, manufacturer’s price list of similar
goods.
ETHIOPIAN CUSTOMS GUIDE -
MARCH 2017
96
Where the transaction value of similar goods cannot be determined,
Method 4 is used.
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