Provisional Translation
| OTO No. | 442 | Classification | MOF-76 |
|---|---|---|---|
| Date of Acceptance | February 15, 1991 | Ministry/Agency Receiving Complaint | Economic Planning Agency |
| Responsible Ministries | Ministry of Finance | Related Laws | Customs Tariff Law |
| Complainant | Domestic firm | Exporting Countries | China |
| Subject | Review of the customs value of the material consumed in the production being supplied by the buyer free of charge, under the provisions of Article 4, the Customs Tariff Act. | ||
| Details of Measures | Regarding the system for calculating the dutiable value of import cargoes, these are calculated in accordance with Article 4 (Principles for Determining Dutiable Value) through Article 8 (Delegation to Government Ordinance) of the Customs Tariff Law and the pertinent government ordinances. Of the goods and services directly or indirectly provided by the buyer either free or at a discount in this case, the cost of materials, parts, and like in the imported products in question is included in the dutiable value under the stipulations of paragraph 1 Article 4 of the Law. It was replied that this method of determination of the dutiable value is based upon the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade as adopted by 40 major trading countries worldwide, and because these countries handle this uniformly, it would be impossible for Japan alone to make an exception. |
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| Classification of Processing | D | Directions | I-a |
| Remarks | |||