EU 關稅法上 關稅評價制度에 관한 考察

The fundamental provisions relating to customs valuation of goods in the European Union(EU) are articles 28 and 36 of the Community Customs Code(CCC) adopted by the Council on 12 October 1992. In principle, Community customs valuation method is based grosso modo on article Ⅶ of GATT 1947 and WTO Agreement on Implementation of Article Ⅶ of GATT 1944, but some details are different. The general customs value methods of goods under the EU Customs Law are proceeded as below; The first method to evaluate customs duties is the transaction value. According to paragraph 1 of article 29 CCC, it is `the price actually paid or payable for the goods when sold for export to the customs territory of the Community`. If it is not possible to determinate value of goods by the above method, customs value shall be established on the transaction value identical goods sold for export to the Community and exported at or about the same time as the goods being valued(2nd method), and then on the transaction value of similar goods sold for export to the Community and exported at or about the same time as the goods being valued(3rd method). Facing fail to make an application of the above methods, the importer can choose the forth or fifth method at his discretion, that is, the value based on the unit price sold within the Community and the computed value consisting of the sum of the cost or value of materials(4th method) and fabrication or other processing employed in producing the imported goods(5th method). Finally, where the customs value of imported goods cannot be determined under the upper methods, it shall be determined, on the basis of data available in the Community, using reasonable means consistent with the principles and general provisions of WTO and CCC provisions(6th method).