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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
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
