论海关估价中实付/应付价格涵盖的范围——以货款之外支付项目为中心

On Elements Contributing to the Price Paid or Payable in Customs Valuation

买方为购买进口货物而向卖方实付、应付的价款构成完税价格的基础。根据国际贸易的实际需要,买方在支付购货价款之外,有时还需要按照协议支付某些与进口货物相关的费用。确定这些费用是否属于实付、应付价格是估价实践中经常遇到的问题。本文结合WCO估价技术委员会的案例研究以及国外法院和海关的判例,对判定单列于货款之外的费用支付是否属于实付、应付价格的条件进行探讨,认为应从费用的支付是否构成货物进口销售的条件、费用所购买的标的以及有关的会计处理等方面入手进行审查判断。

The Customs value of imported goods shall be based on the price actually paid or payable by the buyer. According to the actual need of transaction,sometimes the buyer needs to pay,as contracted,some costs related to the imported goods in addition to the payment for the purchase of the goods. To determine whether these costs are the price actually paid or payable is a problem that frequently comes up in the practice of Customs valuation. Based on the studies of cases published by WCO Technical Committee on Customs Valuation and precedents ruled by foreign courts and Customs administrations,this article explores into the conditions which determine whether the cost paid by the buyer is actually not included in the payment for the goods,hence,the discussion as to whether it constitutes part of the price actually paid or payable. It is proposed that value determination should not rule out the following elements： 1. whether the payment of such cost constitutes the condition of sale of the goods being valued; 2. the commodity purchased with the paid cost and 3. the relevant accounting treatment,etc.