合同法视角下进口货物成交价格的审查

Review of the Transaction Value of Import Goods from the Perspective of Contract Law

正如《WTO估价协定》所言,海关对货物估价的依据在最大限度内是被估价货物的成交价格。进口货物的成交价格是指卖方向中华人民共和国境内销售该货物时买方为进口该货物向卖方实付、应付的,并且按照相关规定调整后的价款总额。进口货物交易合同所确定的交易关系、设定的交易安排以及实现的经济后果是确定成交价格的重要依据。在海关估价实践中,应从进口货物交易合同的类型、价款支付的标的物以及可能影响价款的合同条款等三个方面的对交易合同进行审查。通过分析判别进口货物交易合同中对交易相关方权利和义务作出的具体安排,撷取其中对海关估价有意义的交易事实,并将所提取的关键要素涵摄到法规所设定的相关构成要件中,以此确定进口货物的成交价格。

As the WTO Agreement on Customs Valuation indicates, the customs valuation of goods should be based, to the greatest extent, on the transation value of goods to be valued. The transaction value of import goods means the total payment made or to be made by the buyer to the seller for the sales to the P.R.C. and subject to adjustment according to relevant provisions. The relations between buyer and seller and trade transactions specified by the contract as well as the economic consequences to be realized should serve as important bases to determine the transaction value. In practice, it is necessary to review the transaction value by looking at the type of the contract, the subject of payment and provisions which may affect the value. It is also imperative to analyze the obligations and rights of buyer and seller laid out the contract in order to identify the facts which is relevant to customs valuation, and then match the critical elements identified with the constituent elements provided by the regulations , so as to determine the transaction value of the import goods.