WTO, OECD, WCO, Customs Valuation and Transfer Pricing, Recent developments in Customs Valuation, Customs Valuation in the Union Customs Code.

1. Global Customs Valuation
GATT, WTO, WCO and OECD (Transfer Pricing)
Pontos para analise:
•Borders and Maps (Fronteiras e Mapas)
•WTO Customs Valuation Agreement CVA (OMC Acordo
de Valoracao Aduaneira)
•Related Parties (Partes vinculadas)
•Transfer Pricing (Precos de Transferencia)
•The ping pong game (O jogo de ping pong)
•WTO TFA (OMC AFC)
Leonardo Macedo
Leonardo.Macedobr@gmail.com

2. Mapa Mundi
Hanns Rust ca. 1480
The map is not the territory - Alfred Korzybski
O mapa não é o território

3. Borders (Fronteiras)
Botswana – South Africa
Photo by Jan Hoffman
Switzerland – Italy
Photo by Jan Hoffman
Kyrgzstan – Kazakhstan
Photo by Jan Hoffman
Chile - Argentina
Photo by Jan Hoffman

4. HS Nomenclature
Tariff
treatment
Tariffs (Tarifas)

5. • 5%
Ad valorem
• $5 per kg
Specific
• 10% + $2 per kg
Compound
• 10% or $2 per kg, whichever is higher
Mixed
• 8.3% + EA MAX 18.7% + AD S/Z
“Technical”
Types of duties
(Tipos de alíquotas)

6. Customs Valuation Evolution (Evolução
da Valoração Aduaneira)

7. WTO /OMC
www.wto.org

8. WTO Agreements
OMC Acordos
1A
Multilat.
Trade
Agrs. on
Goods
1B
GATS
1C
TRIPS
2
Dispute
Settlem.
Undst.
3
Trade
Policy
Review
Mech.
4
Plurilat.
Agrs.
Marrakesh Agreement Establishing the World Trade Organization

9. Transaction Value Method (Valor de Transação)
Identical Goods (Mercadorias Identicas)
Similar Goods (Mercadorias Similares)
Deductive (Dedutivo)
Computed (Computado)
Fall Back Method
WTO Customs Valuation Methods
OMC Métodos Valoração Aduaneira

10. 1. Price
actually
paid or
payable
(Preço)
2. For the goods
(Mercadorias)
3. When sold
for export
(Exportação)
4. Adjusted
(Art. 8)
(Ajustado)
WTO CV Transaction Value
OMC VA Valor de Transação

11. Related? It depends
Relacionados? Depende
Closed System
By Ho Siu Kee

12. WTO CVA - Related Parties – Art.15
OMC AVA - Partes Relacionadas – Art. 15

13. Transações entre
Partes Relacionadas

14. Keynotes on CV and TP
Pontos Essenciais VA e PT

15. Customs Valuation and Transfer Pricing
Valoração Aduaneira e Preços de Transferência

16. Brazil Transfer Pricing
Brasil Preços de Transferência
Slide by Marcos Aurelio Pereira Valadao

17. Brazil Transfer Pricing
Brasil Preços de Transferência
Slide by Marcos Aurelio Pereira Valadao

18. WTO Dispute 371
OMC Disputa 371
No. DS Short Name
8 DS198 Romania - Minimum Import Prices (MAS)
9 DS210 Belgium – Rice (MAS)
10 DS241 Argentina - Poultry Anti-Dumping Duties
(Panel Report did not deal with CV claims)
11 DS298 Mexico - Pricing Measures (MAS)
12 DS348 Colombia - Customs Measures (MAS)
13 DS366 Colombia - Ports of Entry (Panel Report)
14 DS370 Thailand - Customs Valuation
15 DS371 Thailand - Cigarettes (Philippines)
(Panel Report; Appeal did not look into CV)

19. Complainant:
Philippines
Respondent:
Thailand
Violation of (Violação dos)
WTO CVA (OMC AVA): Art. 3, 1.1, 1.2, 4, 5, 6, 7, 10, 13, 16
GATT: Art. II:1(b), III:2, III:3, VII:1; VII:2, VII:5, X
WTO Dispute 371
OMC Disputa 371

20. Customs Valuation Ping Pong Game
Valoração Aduaneira Jogo de Ping Pong

21. WTO CVA Art. 1.2(A) - OMC AVA Art. 1.2(a)
Circumstances of Sale (CoS) / Circunstâncias da Venda (CdV)

22. WTO CVA Art. 1.2(A)
Circumstances of Sale (CoS)
OMC AVA Art. 1.2(a)
Circunstâncias da Venda (CdV)
• WCO TCCV Commentary 23.1 - Examination of the Expression
“Circumstances Surrounding the Sale” under Art 1.2 (A) in relation to the use
of Transfer Pricing Studies (OMA CTVA Comentário 23.1 – Exame da
Expressão “Circunstâncias da venda” nos termos do Art. 1.2(a), em relação ao
uso de estudos sobre Preços de Transferência)
• WCO TCCV Commentary 4.1 – Price Review Clauses (OMA CTVA
Comentário 4.1 - Cláusulas de Revisão de Preços)
• WCO TCCV Case Study 10.1 – Application of Article 1.2 (OMA CTVA Estudo
de Caso 10.1 - Aplicação do Artigo 1.2)

23. WTO Trade Facilitation Agreement (TFA)
OMC Acordo de Facilitação do Comércio (AFC)
• Advance Rulings Art. 3.9(b)
• Decisões Antecipadas Art. 3.9(b)

24. Transfer Pricing OECD - BEPS impact on Customs
Preços de Transferência OCDE BEPS impacto nas Aduanas

25. Europe Union Customs Code UCC / Codigo
da Uniao Aduaneira Europeia (CUA)
• First Sale - Last Sale (Primeira
Venda - Última Venda)

27. Currency Wars /
Guerras de moedas
Currency undervaluation is equal
to goods undervaluation , except
that it is done by the state.

28. Currency Wars /
Guerras de moedas

29. Whitaker & Baxter Campaigns, 1939

30. Elections
Eleições

32. Thank you
Obrigado
Leonardo Macedo
Senior Customs Officer / WCO Accredited Expert
Leonardo.Macedobr@gmail.com