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Training Workshop on Customs Valuation to the National Customs Service of Ecuador (SENAE)

04 enero 2022

The World Customs Organization organised an online training workshop on Customs valuation for the National Customs Service (SENAE) of the Republic of Ecuador. The workshop was held from 6 and 10 December 2021 and was facilitated by Mr. Guzman Manes, WCO Accredited Trainer on Customs Valuation from Uruguay.

33 officials from the National Intervention Directorate (Dirección Nacional de Intervención) of SENAE, whose work involves carrying out post clearance audits participated in the training workshop on the WTO Customs Valuation Agreement, which WTO Members must apply.

The programme consisted of a wide range of topics including the rights of importers, the powers of Customs, and the different valuation methods provided for under the Agreement and their order of priority. Particular focus was made on the transaction value method, the necessary conditions for its application, the elements of the price actually paid or payable and the adjustments of Article 8.

The application of the transaction value method was illustrated and discussed with the participants based on practical cases from international trade such as the treatment of discounts including retroactive discounts, interest on deferred payments, prices below normal market prices, prices in the case of dumping or subsidies and the special situation for the valuation of carrier media bearing software.

Lastly, the tools and instruments developed by the WCO to improve Customs valuation control were shared. The importance of the Post Control Audit as an effective and efficient tool was highlighted.

Concluding the workshop, the participants identified several challenges to be addressed in order to gradually foster voluntary compliance by importers and improve the collection of legally due Customs revenue.