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[
] |
Ǵ δ ó ްų ʿ ó
Ͽ Ǹ Ǵ ħش |
¿ Ÿ ŰǾ
¡ ʵ , |
å õ ϸ,
ũ ̱ ʿϴٰ Ǵ |
ؼ ɻ ̿Ͽ
û ֵ |
մϴ. |
|
<> |
ũ 6 , Ī
ϴ. |
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1: Transaction value method [30,
Ģ] |
2: Transaction value of identical
goods [31, ǰ ŷ ʷ ] |
3: Transaction value of similar
goods [32, 繰ǰ ŷ ʷ ] |
4: Deductive value method [33,
ǸŰ ʷ ] |
5: Computed value method [34,
ʷ ] |
6: Fall-back method [35, ո ؿ
] |
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2 ϴ 1 쿡 ϰ
Ǹ, ǹڰ 5 4 켱 |
Ͽ ֽϴ. |
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1 ϱ ؼ Թǰ 츮 ϱ Ͽ
ǸŵǴ ǰ̶ Ǿ ϸ, |
1 ش ʾƾ մϴ. |
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ش
ǰ ó Ǵ 뿡 ִ . ٸ, ŷݿ ġ ƴѴٰ
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ϴ ִ ɷ ϴ . |
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ش
ǰ ŷ Ǵ ݾ Ǵ . |
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ش
ǰ Ŀ ó Ǵ Ͽ Ϻΰ Ǹڿ
Ǵ ͼӵǴ . |
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ٸ, ִ . |
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ڿ
Ǹ ɷ ϴ Ư谡 ־ Ư谡 ش ǰ ݿ ģ . |
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ٸ, ش ι ݰ ϴ
ɷ ϴ . |
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1 ִ Ȳ ڰ
Ͽų Ͽ ݿ 6 Ҹ |
Ͽ ŷ մϴ. |
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ڰ Ͽų Ͽ ̶ ش Թǰ
밡μ ڰ Ͽų Ͽ ѱݾ |
ϸ, ڰ ش Թǰ 밡 Ǹ ä
(ͪ)ϴ ݾ, ڰ Ǹ ä ϴ ݾ, |
մϴ. |
|
6 ҿ 1. ڰ δϴ ߰.
ٸ, ż . 2. ش Թǰ ü Ǵ |
ش Թǰ 忡 빫 μ
ڰ δϴ 3. 4. Ǹ |
5. ıͼ 6. ()
ۿ ۰ õǴ ֽϴ. |
|
< ũ > |
Ϲ ÿ ۼ, κ̽, ŷƮ,
Ӹ, , 翡 |
Ͽ ԽŰ ̷ϴ. 1 ݿ
ԵǾ ϴ ݾӿ κ̽ ǥǾ |
ԽŰ ̷ ϴ. ̿
༭ ȯŷ Ͽ, ŷ 뿡 |
鿡 䰡 ʿմϴ. |
|
Թǰ ġ Ǵϴ Դϴ. ϳ
ǰ ġ /ŷ ο |
̹Ƿ ݾ ŰDZ ؼ ŷ
κ̽ ŷ ݾ ʿ䰡 |
ֽϴ. |
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Ư Ư ߺǰ κ̽ ġ
ʾ ԽŰ ʰ Ǿ |
ɻ м ֵ ִ 찡 Ǹ
մϴ. |
|
Թǰ ġ ܺ ο ֽϴ. ܺο
鿡 ƴϸ |
Ȯ ʿմϴ. Ȯ ʿ Կ ־
ϳ ϳ ۿ Ͽ Ű |
̸ ľϴ Դϴ. |
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<ACVA> |
ٱ δ ɻ ̽
˴ϴ. ó Ưڰ ŷ ־ |
Ưڰ Թǰ ɻ û(Advance Customs
Valuation Arrangement) ؼ ֽϴ. |
|
ACVA |
ACVA з忡 ûϸ, û ܿ
ڷᰡ Ǿ մϴ. |
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1. ŷ
ڰ ڷ |
Ҽ Ű ŷ ֱ 3 繫ǥ,
ݻŰ(ڻ 뿪ŷ ) |
3. Թǰŷ ༭ ̿ μǴ (ڰ༭,
븮༭, 뿪༭, ༭, |
д༭, д༭ ) |
4. Թǰ ü ϴ
ڷ |
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. ݻ 繫ڷ |
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. ݻ Ǵ Ǵ ڷ |
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. ݻ Ǵ Ǵ ڷ |
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5. û (APA : Advance
Pricing Arrangements) ̸ ϴ |
6. ȸ ۼ ݺ ִ (ٰڷ
ڻ?뿪 ݿ ġ ҿ |
мڷḦ Ѵ) |
7. Ư谡 ŷݿ ġ ʾ Ȯ
ִ ڷ |
8. ֱ 3Ⱓ ǰ (Ҹ,
Ưڰ ŷ?Ϲݰŷ Ǹ º ) |
9. Ÿ Ȯο ʿ |
|
뺸 |
з ACVA ûϷκ 1 ̳ Ư谡
ŷݿ ƴ , 301װ 2 |
Ǵ ش翩, 1 6
ݰ ϴ ݰ |
ɻ 뺸 ûο 뺸Ͽ մϴ. |
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û ɻ 뺸 κ 15 ̳ ǿθ
з忡 Ͽ մϴ. |
û εǷ ϰų ǿθ 뺸
ƴ ɻû ûο öȸ |
, Ϻ ǰ Ͽ εǷ 쿡 ش ǰ
Ͽ ɻû öȸ ϴ. |
|
з û Ǽ κ 15
̳ ݰ ɻ缭 ûο ϰ, |
̸ 忡 뺸մϴ. |
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ʺ |
û ȸ 3 ̳ Ե
ʺ з ϸ, ʺ |
̹ ε ɻ ҵ ֽϴ. |
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1. ɻ ε ݰ Ǵ ٰ
Ǵ |
2. ɻ ε ݰ
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3. 2ȣ ݰ ŷ ٸ
쿡 ̿ ó |
4. , , , ڰ, 繫ǥ, Թǰ
ü Ȳ, ŷ ༭, Թǰ ݻ |
5. ֿ ó Կ ó ǰ
ǰ 信 ʿ ڷ |
6. Ÿ з ʺ ϵ |
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