Valuation criteria for imported goods
Valuation criteria for imported goods

خانه Valuation criteria for imported goods

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Valuation criteria for imported goods

Valuation criteria for imported goods

Valuation criteria for imported goods , Countries are increasingly turning to value-added methods to obtain customs duties. In addition, in the case of goods where a small difference in cost is an effective factor in terms of competition in global markets, it is very important to determine its value as accurately as possible. The implementation of these criteria, especially in developing countries, including Iran, is not without its drawbacks. Because in such countries, for special economic reasons, the amount of customs duties (source of duties and duties) is higher than developed and industrialized countries, and high source of duties causes importers to lower the value of their imported goods in order to avoid paying government taxes. Is to state. The concept of value In terms of the definition of value Brookselder, each trader has his own meaning. The buyer compares the value of the purchased goods with the similar goods offered, and the seller evaluates the goods produced with the cost price in mind. The two concepts are different.

They are also complementary, which means that the buyer always tries to pay the lowest possible price and the seller always tries to get the highest amount. The price of a commodity is the result of an agreement between the two for-profit views. The price may be determined by a relationship other than the buying-selling relationship between the buyer and the seller. These relations are ineffective in terms of customs. In other words, in order to ensure social justice, the customs must obtain the true value of the goods and receive the customs duties correctly, regardless of the private dependencies between the buyer and the seller. This concept may be practical or theoretical. Practical concept of the selling price of the goods under evaluation: If the price is affected by the private relationship between the seller and the buyer, a similar product should be considered that has been sold without being affected by these relationships. Theoretical: The price of a commodity that is sold or sold under certain conditions (regardless of the buyer’s nationality from the seller). The use of the practical concept of value by customs offices is unprecedented.

In some countries, in the practical sense, value was practiced in the simplest form, which is the same as the factors presented, but due to the advancement of technology and the emergence of large international commercial and manufacturing establishments, there were correlations between foreign sellers and importers. These correlations caused the customs of most countries to not accept the prices stated in the invoices and to consider and calculate the prices of the same goods instead of the prices stated in the invoices. However, the phrase (similar product) and the implementation of the above rule are not without problems because it is possible that an error occurs in the calculations related to the same product and the declared value is not related to the real value of the disputed product or similar product does not exist and has not been marketed.

Therefore, to define the value of goods in customs based on the practical concept, other measures must be taken. One of these measures is to calculate the cost of goods, which will cause a new problem. The source of all these complaints in the practical sense of value (goods sold) is related at the time, whether it is related to the goods under evaluation or similar goods. Determines the value of the goods so that the real price of the goods can be checked and examined, otherwise it will not be possible to determine the value of the goods at customs. To avoid all these problems, correct information about the price of goods, raw materials, type of production, etc. He found that this information exists only in the country exporting the goods. Awareness of this information is not without problems for customs and importers, the most important of which is the perseverance of foreign exporters in revealing real prices and revealing their secrets.

Therefore, determining value requires high expertise. That’s why value experts need in addition to information

Customs also have technical information, fragmentation, identification of the nature and components of the goods.

The concept of value in terms of customs law

According to Article 10 of the Law on Customs Affairs, the value of goods entering customs in all cases according to the safe price (purchase of goods at origin + insurance + transportation), costs related to opening credit or deposit, the right to use map points, model, mark Commercial and other similar rights related to the goods and other costs related to the goods until entering the first customs office, from the purchase list or other delivery documents by the owner of the goods and based on the exchange rate and equations announced by the Central Bank of Iran on the day of delivery The declaration will be determined. Article 11 explains the goods that are declared to the customs without a purchase list or the value in the purchase list is disproportionate to the customs opinion. The country of origin shall determine at the time of purchase or on the basis of the list of selling prices of the same goods in the country of origin minus discounts or fair export bonuses.

Article 10 of the Customs Law defines value and Article 11 specifies how to determine the value of goods. This is clearly seen in Article 121 of the By-Laws of the Customs Affairs Law.

Article 121 also states: If the declarant does not submit the purchase list to the customs or the value stated in the purchase list is not recognized as acceptable by the declarant, the criteria and method of determining the value of Article 11 shall be as follows.

m 1 If the like or similar goods have a clearance history of acceptable value, the value of the goods in comparison with the value of the similar or similar export goods shall be determined provided that they were purchased from the same country at the same time as the disputed goods. From (synchronicity) is the time during which the selling price of goods in the country of origin has been constant.

Note: The determination of disproportionate value by the customs in any case must be based on a valid reason or documented in acceptable documents. The list of citations must be issued directly by the manufacturers of the goods and have a public aspect, and the accuracy of its contents must be certified by the competent authorities of the country of origin and certified by the consular officers of the Government of the Islamic Republic of Iran or the local notary public. Cases where the wholesale value of imported goods in Iran is determined by value. Wholesale value is the price paid by the buyer directly to the importer of the goods, and if the wholesale price is not available, the retail price in the market minus 20% will be the basis for determining the value of domestic wholesale. The country of manufacture is referred to as the time of purchase, the type of purchase, and so on.

According to the above, it can be concluded that to determine the value of a product, we must pay attention to the country of manufacture of the product, purchase amount, time of purchase and type and consumables in the product, for example: goods produced in European countries, due to high wages And production technology has a higher value than the same type of goods with the same brand and specifications in Asian countries with lower technology wages.


To determine the solutions, two important categories of manpower and equipment should be considered. Manpower: Considering the role of determining the value of goods in the amount of customs duties, the training and evaluation of customs experts and assessors in determining the exact valuation of imported goods should be considered. Training should be such that these people are fully acquainted with how to make, function, type of material, raw materials, country of manufacture, how to weave and sew clothing products. Also, by visiting domestic or foreign manufacturing factories, one can get acquainted with the manufacture and production of their products. Technical equipment: Due to the progress of various sciences, an efficient customs value system can be created in the country using these tools. Values ​​can be extracted from the Internet and provided to the country’s customs in the form of 0OMJOF, or as the Trade Development Organization produces and distributes a CD of the value of exported goods for all imported goods produced a CD and as far as possible brand, model, type The number of weights and other main characteristics of the goods were entered into the system at the time of evaluation so that in case of reuse, the value can be recovered with a larger number of factors. The participation of the Customs of the Islamic Republic of Iran will be enforceable by the Anti-Trafficking in Goods and Foreign Exchange Headquarters, the Ministry of Commerce, the Anti-Overselling Headquarters and the country’s guilds. In this plan, the unit value of the goods, which is declared and cleared by the owner of the goods, is clearly stated in the green leaf, and according to the source of input rights, the wholesale value and the retail value are about the value of the goods. It should be calculated inside the country and listed on the green leaf, so that in case of sale at a price higher than the price listed on the green leaf, the violating organizations and organs will deal with the violator.

Author: persian / Date: 2017-10-26
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