Esta página no está disponible en el idioma seleccionado Spanish : Español y la proponemos por consiguiente en English : English.

WCO Valuation Workshop for Kazakhstan Committee of the State Revenues

06 septiembre 2016

On 25 and 26 August 2016, the WCO Secretariat delivered a two-day workshop on Customs valuation for the Kazakhstan Committee of the State Revenues. At the request of Kazakh Customs, the workshop focused on royalties & licence fees. This technical topic relates in particular to multi-national enterprises and the WTO Valuation Agreement provides the criteria for determining whether such fees are included in the Customs value. The workshop covered the wide range of instruments produced on this subject by the Technical Committee on Customs valuation (TCCV), in order to provide guidance to Kazakh Customs when dealing with such cases.

The relationship between Customs valuation and transfer pricing was also covered. This topic is another complex issue relating to multi-national parties. The recent case study on Customs valuation and transfer pricing issued by the TCCV (Case Study 14.1) was explained in some detail.