WORLD TRADE
ORGANIZATIONG/VAL/N/1/SVN/2
24 July 2000
(00-3044)
Committee on Customs Valuation Original:  English
NOTIFICATION UNDER ARTICLE 22 OF THE
AGREEMENT ON IMPLEMENTATION OF ARTICLE VII OF
THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994
REPUBLIC OF SLOVENIA
The following communication, dated 12 July 2000, has been received from the Permanent
Mission of Slovenia.1
_______________
In accordance with Article 22.2 of the Agreement on Implementation of Article VII of the
GATT 1994, the Republic of Slovenia hereby notifies the Committee on Customs Valuation of the
relevant changes of the national legislation regarding customs valuation.
The attached legislation maintains and details the legislation previously in force, already
notified in document G/VAL/N/1/SVN of 6 February 1996.
- Customs Act (official consolidated version) - Articles 15 to 27 2
- Decree on the Implementation of the Customs Act3
(Official Gazette of the Republic of Slovenia, No. 46/99):
- Chapter 4;  Customs value
- Annexes 8, 9, and 104
                                                     
     1In English only.
  2 The official consolidated version of the Customs Act contains the provisions of the Customs Act in
force (Official Gazette of the Republic of Slovenia, No. 1/95 and 28/95) and the provisions of the Act amendingthe Customs Act (Official Gazette of the RS, No. 32/99).
The Customs Act has already been notified in document G/VAL/N/1/SVN of 6 February 1996.  The
amendments that have been adopted in 1999 and publishe d in Official Gazette of the RS, No. 32/99, are subject
to the present notification.  For the practical reasons i. e. greater transparency and facilitation of implementation
of the Customs Act, the official consolidated vers ion of the Customs Act has been prepared with the
amendments indicated in italics.  The entire text is enclosed.
3 From the date of the enforcement of this Decree the Rules for Determining the Customs Value of
Goods (Official Gazette of th e RS, No. 56/95) cease to apply.
4 Annexes 8, 9, and 10 are only in Slovene language.  English translation will be submitted
subsequently.G/VAL/N/1/SVN/2
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CUSTOMS ACT
(official consolidated version)
TITLE II
FACTORS ON THE BASIS OF WHICH IMPORT DUTIES OR EXPORT DUTIES AND THE
OTHER MEASURES PRESCRIBED IN RESPECT OF TRADE IN GOODS ARE APPLIED
Chapter 3
Value of goods for customs purposes
Article 15
(The purpose of determining the customs value)
The customs value shall be the basis for applying the Customs Tariff and, where so provided
under provisions governing specific measures relating to trade in goods, also for the implementation
of such measures.
Article 16
(Definition and general rule for determining the customs value)
(1) The customs value of imported goods shall be the agreed value (transaction value), that is, the
price actually paid or payable for the goods when purchased for import to the customs territory of
Slovenia, provided that the conditions laid down in paragraph (2) are fulfilled.
(2) The price shall be the customs value, provided:
1. that all costs and other expenses (Article 20) in connection with the sale and the supply of
goods to the place of introduction into the customs territory are included;
2. that all costs, duties and charges payable in the customs territory are excluded;
3. that there are no restrictions as to the disposal or use of the goods by the buyer, other than
restrictions which are imposed or required by Slovenian law, restrictions related to the
prohibition of resale of goods to third countries, or, restrictions which do not substantially
affect the value of the goods;
4. that the sale or price is not subject to some condition or consideration for which a value
cannot be determined with respect to the goods being valued;
5. that no part of the proceeds of any subsequent resale, disposal or use of the goods by the
buyer will accrue directly or indirectly to the seller, except in cases referred to in Article 20;
6. that the buyer and seller are not related, or, where the buyer and seller are related, that the
transaction value is not influenced by the busine ss, financial or other relationship between the
buyer and the seller.
(3) The customs value of export goods shall be the value of goods supplied at the Slovenian
border.
Article 17
(Application of rules on identical and similar goods
(1) Where the customs value cannot be determined under Article 16(1), the customs value shall
be the transaction value of goods of the same quality and the same properties purchased for import to
Slovenia and imported at or about the same time as the goods being valued.G/VAL/N/1/SVN/2
Page 3
(2) Where the customs value cannot be determined under Article 16(1) and paragraph 1 above,
the customs value shall be the transaction value of similar goods purchased for import to Slovenia and
imported at or about the same time as the goods being valued.
(3) In applying paragraph (1) and (2) the customs value shall be determined by reference to the
transaction value of identical or similar goods in a sale at the same commercial level (retail or
wholesale) and in substantially the same quantity as the goods being valued.  Where no such sale is
found, the transaction value of identical or similar goods sold at a different commercial level or in
different quantities shall be used.
(4) If more than one transaction value of identical or similar goods is found, the lowest such
value shall be used to determine the customs value of the imported goods.
Article 18
(Other auxiliary rules for determining the customs value)
(1) Where the customs value of imported goods cannot be determined under Article 16 and 17, it
shall be determined by proceeding as follows:
1. if the imported goods or identical or similar imported goods are sold in Slovenia in the
condition as imported, the customs value of imported goods shall be based on the unit price atwhich the imported goods or identical or similar imported goods are so sold in the greatest
aggregate quantity, at or about the time of the importation of the goods being valued, to
persons who are not related to the persons from whom they buy such goods, subject to
deductions for the following:
- the usual commissions, costs of transport and other profits in connection with sales of
goods of the same class or kind  imported to Slovenia;
- the import duties and other charges payable in Slovenia by reason of sale of the
goods.
If neither the imported goods nor identical nor similar imported goods are sold in Slovenia in
the condition as imported, then, if the importer so requests, the customs value shall be based
on the unit price at which the imported goods, after further processing, are sold in the greatestaggregate quantity to persons in Slovenia who are not related to the persons from whom they
buy such goods, due allowance being made for the value added by such processing and the
deductions provided for in subparagraph 1.
2. Where the customs value cannot be determined under item 1 it shall be determined on the
basis of the computed value, consisting of the sum of:
- the value of materials and the cost of fabrication or other processing employed in
producing the imported goods;
- an amount for profit and general expenses equal to that usually reflected in sales of
goods of the same class or kind  as the goods being valued which are made by
producers in the country of exportation for import to Slovenia;
- the costs and other expenses referred to in Article 20.
(2) The order of application of paragraph (1)1 and 2 shall be reversed if the declarant so requests.G/VAL/N/1/SVN/2
Page 4
Article 19
(Other applicable rules and restrictions fo r the determination of the customs value)
(1) Where the customs value of imported goods cannot be determined under Articles 16, 17 or 18,
it shall be determined, on the basis of available data, using reasonable means consistent with
the principles and general provisions of:
- the Agreement on Implementation of Article VI I of the General Agreement on Tariffs and
Trade 1994,
- Article VII of the General Agreement on Tariffs and Trade 1994, and
- the provisions of this chapter.
(2) No customs value shall be determined under paragraph 1 on the basis of:
1. the selling price of goods produced in the customs territory of Slovenia;
2. a system which provides for the acceptance for customs purposes of the higher of two
alternative values;
3. the price of goods on the domestic market of the country of exportation;4. the cost of production, other than computed values which have been determined as costs in
accordance with Article 18(1) item 2 first indent;
5. prices for export to other countries;
6. minimum customs values;  or
7. arbitrary or fictitious values.
Article 20
(Costs and expenses to be included in the customs value)
(1) In determining the customs value under Article 16, the following shall be added to the
customs value, to the extent they are not included in the price actually paid or payable for the goods:
1. commissions and brokerage, except buying commissions;
2. the cost of containers which are treated as being one with the goods in question;
3. the cost of packing, whether for labour or materials;
4. (a) the cost of transport and insurance of the imported goods, and
(b) loading and handling charges associated with the transport of the imported goodsfrom the place of introduction into the customs territory;
5. the value, apportioned as appropriate, of materials, components and parts purchased abroad
and supplied by the buyer free of charge or at reduced cost and used in the production of the
imported goods;
6. the value, apportioned as appropriate, of other goods supplied by the buyer free of charge or
at reduced cost and used in the production of the imported goods;
7. the value, apportioned as appropriate, of tools, moulds, matrices and similar items supplied by
the buyer free of charge or at reduced cost and used in the production of the imported goods,
8. royalties and licence fees that the buyer must pay, either directly or indirectly, as a condition
of sale of the goods ;
9. the value of any part of the proceeds of any subsequent resale, disposal or use of the imported
goods that accrues directly or indirectly to the seller;
10. the value, apportioned as appropriate, of services undertaken abroad, paid by the buyer
separately and necessary for the production of the imported goods.  The value of such services
shall not include the cost of research undertaken abroad.
(2) Charges and costs for the right to reproduce the imported goods shall not be included in the
customs value.G/VAL/N/1/SVN/2
Page 5
Article 21
(Supplementary payments, special payments etc.)
(1) Where the import concerns goods subject to payments referred to in Article 20(1) items 8 to
10 this shall be shown in the customs declaration.
(2) The declarant shall declare to the competent customs authority any subsequent sale, disposal
or use of the imported goods from which an obligation of supplementary payment to the seller arises,
within 30 days from the incurrence of such obligation at the latest.
Article 22
(Inclusion of total expenses in the customs value of more types of goods)
(1) Where the consignment comprises more types of goods for which different customs rates
apply, the total expenses in connection with the purchase of goods as well as transport, insurance andsupply costs shall be calculated in proportion to the value of individual types of goods.
(2) Without prejudice to paragraph 1, the customs authorities may, upon request of the declarant,
add the total expenses relating to more types of goods in one consignment to the value of goods
classified under the tariff number for which the highest customs rate applies.
Article 23
(Invoiced value, currency)
(1) For the purposes of this Article the customs value shall be the value of goods stated in the
invoice issued by the seller, provided that this  value corresponds to the provisions governing the
transactional value.
(2) Where the invoiced value of goods is expressed in a foreign currency, the rate of exchange to
be used shall be the mean exchange rate of the Bank of Slovenia determined by the Minister of
Finance.
(3) Where the invoice is not enclosed due to justifiable reasons or where the value of goods
stated in the invoice does not correspond to the provisions governing the transactional value, the
customs value shall be determined by the customs authorities in accordance with Articles 17 to 19.
Article 24
(Financial costs)
Charges for interest and expenses under a financing arrangement entered into by the buyer
abroad (financial costs) and relating to the purch ase of imported goods, shall not be included in the
customs value provided that the financing arrangement has been made in writing and:
1. provided that they are shown separately from the price actually paid or payable for goods
purchased for import to Slovenia;  or
2. where so required by the organizational unit of the Custom House , the buyer can demonstrate
that the price paid or payable nearly equals the price actually paid or payable for identical orsimilar goods without a financing agreement, and that the claimed rate of interest does not
exceed the level for such transactions prevailing in the country where the finance was
provided.G/VAL/N/1/SVN/2
Page 6
Article 25
(Discounts, price reductions)
(1) Any usual  price reductions and discounts shall be taken into account when determining the
value of goods for customs purposes, where they have been determined by the time of valuation and
shall be enforced within an agreed  period after the importation of goods.
(2) Charges for construction, lifting-up, assembly and similar activities, undertaken in the
Republic of Slovenia, shall not be included in the customs value of imported goods such as industrial
plant, machinery or equipment.
Article 26
(Customs value of goods provided free of charge)
The customs value of goods imported free of charge shall be determined in accordance with
Articles 17 to 19.
Article 27
(Specific rules and provisions)
(1) Without prejudice to the provisions of this chapter, specific provisions may be laid down
under this Act or rules issued on the basis of this Act, regarding the determination of the value for
customs purposes of goods released for free circulation after being assigned a different
customs-approved treatment or use.
(2) By way of derogation from Articles 16 to 19, the customs value of perishable goods usually
delivered on consignment may, at the request of th e declarant, be determined under simplified rules
drawn up under provisions referred to in paragraph 3.
(3) Specific rules on the conditions and the procedure to determine customs value shall be laid
down by the Government .G/VAL/N/1/SVN/2
Page 7
DECREE ON THE IMPLEMENTATION OF THE CUSTOMS ACT
CHAPTER 4:  CUSTOMS VALUE
SECTION 1:  IMPLEMENTING PROVISIONS RELATING TO THE DETERMINATION OF
CUSTOMS VALUE
Article 36
(Customs value)
(1) The customs value shall be the transaction va lue within the meaning of Article 16 of the
Customs Act.  That is, the price actually paid or payable for the goods when sold for export to the
customs territory, adjusted, where necessary, in accordance with Article 20 of the Customs Act,
provided that the conditions laid down in Article 16 are fulfilled.
(2) The price actually paid or payable includes all payments made or to be made by the buyer or a
third party to or for the benefit of the seller for the imported goods.  Payment may be made directly or
indirectly, by transfer of money or any other form of payment.
(3) Where the customs value cannot be determined under Article 16 of the Customs Act, it is to
be determined by proceeding sequentially through Articles 17 to 19 of the Customs Act.
(4) For the purposes of determining customs value under Article 16 of the Customs Act of goods
in regard to which the price has not actually been paid at the material time for valuation for customs
purposes, the price payable for settlement at the said time shall as a general rule be taken as the basis
for customs value.
Article 37
(Definitions)
(1) For the purpose of this chapter:
1. "produced goods" includes goods grown, manufactured and mined;2. "identical goods" means goods produced in the same country which are the same in all
respects, including physical characteristics, quality and reputation.  Minor differences in
appearance shall not preclude goods otherwise conforming to the definition from being
regarded as identical;
3. "similar goods" means goods produced in the same country which, although not alike in all
respects, have like characteristics and like component materials which enable them to perform
the same functions and to be commercially interchangeable.  The quality of the goods, their
reputation and the existence of a trademark are among the factors to be considered in
determining whether goods are similar;
4. "goods of the same class or kind" means goods which fall within a group or range of goods
produced by a particular industry or industry sector, and includes identical or similar goods.
5. "Identical goods" and "similar goods", as the case may be, do not include goods which
incorporate or reflect engineering, development, artwork, design work, and plans or sketches
for which no adjustment has been made under Article 20(1)(10) of the Customs Act because
such elements were undertaken in Slovenia.G/VAL/N/1/SVN/2
Page 8
Article 38
(Apportioning of value in the case of partial consignments or in the case of loss of
part of a consignment or in the case of damage)
(1) Where goods declared for free circulation are part of a larger quantity of the same goods
purchased in one transaction, the price actually paid or payable for the purposes of Article 16(1) of the
Customs Act shall be that price represented by the proportion of the total price which the quantity so
declared bears to the total quantity purchased.
(2) Apportioning the price actually paid or payable shall also apply in the case of the loss of part
of a consignment or when the goods being valued have been damaged before entry into freecirculation.
Article 39
(Taxes applicable in other countries)
Where the price actually paid or payable includes an amount in respect of any internal tax
applicable within the country of origin or export in respect of the goods being valued, the said amount
shall not be incorporated in the customs value provid ed that it can be demonstrated to the satisfaction
of the customs authorities concerned that the goods in question have been or will be relievedtherefrom for the benefit of the buyer.
Article 40
(Invoices)
(1) For the purposes of Article 16 of the Customs Act, the fact that the goods which are the
subject of a sale are declared for free circulation in Slovenia shall be regarded as adequate indication
that they were sold for export to the customs territory.  In the case of successive sales before
valuation, only the last sale, which led to the introduction of the goods into the customs territory, or
the last sale taking place in the customs territory before the goods were released for free circulation
shall constitute such indication.  Where a price is declared which relates to a sale taking place beforethe last sale on the basis of which the goods were introduced into the customs territory it must be
demonstrated to the satisfaction of the customs authorities that this sale of goods took place for export
to the customs territory.
(2) For the purposes of paragraph 1, Article 62 and Articles 64 to 67 shall apply.(3) Where goods are used in another country between the time of sale and the time of entry into
free circulation the customs value need not be the transaction value.
(4) The buyer need satisfy no condition other than that of being a party to the contract of sale.
Article 41
(The influence of restriction on the customs value)
In determining whether there are any restricti ons referred to in Article 16(2)(3) of the
Customs Act the circumstances of the individual sale shall be taken into account.G/VAL/N/1/SVN/2
Page 9
Article 42
(Indeterminable conditions and considerations)
(1) Where, in applying Article 16(2)(4) of the Customs Act, it is established that the sale or price
of imported goods is subject to a condition or consideration the value of which can be determined
with respect to the goods being valued, such value shall be regarded as an indirect payment by the
buyer to the seller and part of the price actually paid or payable.
(2) The preceding paragraph shall not apply where the condition or consideration relates to:
(a) activities, including marketing activities referred to in Article 43, undertaken by the buyer on
his own account, other than those for which an adjustment is provided in Article 20 or 21 ofthe Customs Act, even though they might be regarded as of benefit to the seller or have been
undertaken by agreement with the seller.  The cost of such activities shall not be added to the
price actually paid or payable in determining the customs value of imported goods;
(b) a factor in respect of which an addition is to be made to the price actually paid or payable
under the provisions of Article 20 or 21 of the Customs Act.
(3) The conditions and considerations of sale shall be deemed to be indeterminable, in particular,
where:
(a) the price of imported goods determined by the seller is made conditional upon the purchase of
a certain quantity of other goods by the buyer;
(b) the price of imported goods is made dependent on the price or prices at which the seller sells
other goods to the buyer of imported goods;
(c) the price for imported goods is determined on the basis of a form of payment which is in no
connection with the imported goods.
Article 43
(Activities undertaken by the buyer on his own account)
(1) Activities referred to in Article 42(2)(a) mean all activities relating to advertising and
promoting the sale of the goods in question and all activities relating to warranties or guarantees in
respect of them.
(2) Such activities undertaken by the buyer shall be regarded as having been undertaken on his
own account even if they are performed in the pursuance of an obligation on the buyer following an
agreement with the seller.
Article 44
(Proceeds of subsequent resale)
The price actually paid or payable for the goods being valued may also be applied in
determining the customs value in cases referred to in Article 16(2)(5) of the Customs Act, provided
that an appropriate adjustment can be made in accordance with Article 20(1)(9) of the Customs Act.
Article 45
(Related persons)
(1) For the purposes of Article 16(2)(6) of the Customs Act, the buyer and the seller shall be
deemed to be related only if:G/VAL/N/1/SVN/2
Page 10
(a) one of them is officer or director of one another's businesses;
(b) they are legally recognized partners in business;
(c) they are employer and employee;
(d) any person directly or indirectly owns, controls or holds 5 per cent or more of the outstanding
voting stock or shares of both of them;
(e) one of them directly or indirectly controls the other;
(f) both of them are directly or indirectly controlled by a third person;
(g) together they directly or indirectly control a third person;
(h) they are members of the same family.  Persons shall be deemed to be members of the same
family only if they stand in any of the following relationships to one another:
-  husband and wife,
-  parent and child,-  brother and sister (whether by whole or half blood),
-  grandparent and grandchild,
-  uncle or aunt and nephew or niece,
-  parent-in-law and son-in -law or daughter-in-law,
-  brother-in-law and sister-in-law.
(2) Persons who are associated in business with one another in that one is the sole agent, sole
distributor or sole concessionaire, however described, of the other shall be deemed to be related only
if they fall within the criteria of paragraph 1.
(3) A person shall be deemed to control the other where his influence on the business of the other
person is of such an extent that it prevents the other person from free price-fixing and calculation.
(4) Licence agreements shall not in itself be sufficient grounds for regarding the persons as
related.
Article 46
(Customs value in the case of related persons)
(1) The fact that the buyer and the seller are related in accordance with Article 45 shall not in
itself be sufficient grounds for regarding the transaction value as unacceptable.  Where necessary, thecircumstances surrounding the sale shall be examined and the transaction value shall be accepted
provided that the relationship did not influence the price.  If, in the light of information provided by
the declarant or otherwise, the customs authoritie s have grounds for considering that the relationship
between the buyer and the seller influenced the price, they shall communicate their grounds to the
declarant and he shall be given a reasonable opportunity to respond.
(2) In a sale between related persons, the transaction value shall be accepted and the goods
valued in accordance with Article 16 of the Customs Act wherever the declarant demonstrates that
such value closely approximates to one of the following occurring at or about the same time:
(a) the transaction value in sales, between buyers and sellers who are not related, of identical or
similar goods for export to Slovenia;
(b) the customs value of identical or similar goods, as determined under Article 18(1)(1) or (2) of
the Customs Act.
(3) In applying the foregoing tests, due account shall be taken of demonstrated differences in
commercial levels, quantity levels, the elements enumerated in Article 20 of the Customs Act and
costs incurred by the seller in sales in which he and the buyer are not related.G/VAL/N/1/SVN/2
Page 11
(4) The tests set forward in paragraph 2 are to be used at the initiative of the declarant and only
for comparison purposes.  Substitute values may not be established under the said paragraph.
Article 47
(Reference to the transaction va lue of identical or similar goods)
(1) In applying Article 17 of the Customs Act, the customs value shall be determined by
reference to the transaction value of identical or similar goods in a sale at the same commercial level
and in substantially the same quantity as the goods being valued.  Where no such sale is found, the
transaction value of identical or similar goods sold at a different commercial level and/or in different
quantities, shall be used in the following order:(a) same commercial level but different quantities;
(b) different commercial level but substantially the same quantity;
(c) different commercial level and different quantities.
(2) The transaction value determined in accordance with paragraph 1 shall be adjusted to take
account of differences attributable to commercial level and/or to quantity provided that such
adjustments can be made on the basis of demonstrated evidence which clearly establishes the
reasonableness and accuracy of the adjustment, whether the adjustment leads to an increase or a
decrease in the value.
(3) Where the costs and charges referred to in Article 20(1)(4) of the Customs Act are included in
the transaction value, an adjustment shall be made to take account of significant differences in such
costs and charges between the imported goods and the identical or similar goods in question arising
from differences in distances and modes of transport.
(4) If, in applying this Article, more than one transaction value of identical or similar goods is
found, the lowest such value shall be used to determine the customs value of the imported goods.
(5) In applying this Article, a transaction value for goods produced by a different person shall be
taken into account only when no transaction value can be found for identical or similar goods
produced by the same person as the goods being valued.
(6) For the purposes of this Article, the transaction value of identical or similar imported goods
means a customs value previously determined under Article 16 of the Customs Act, adjusted as
provided for in Article 20(1)(4) of the Customs Act and paragraph 2 of this Article.
Article 48
(Deductive method of determining the customs value)
(1) In applying the first indent of Article 18( 1)(1) of the Customs Act the following shall be
deducted from the price of goods:(a) either the commissions usually paid or agreed to be paid or the additions usually made for
profit and general expenses (including the direct and indirect costs of marketing the goods in
question) in connection with sales in Slovenia of imported goods of the same class or kind;
and
(b) the usual costs of transport and insurance and associated costs incurred in Slovenia.G/VAL/N/1/SVN/2
Page 12
(2) If neither the imported goods nor identical nor similar imported goods are sold at or about the
time of importation of the goods being valued, the customs value of imported goods determined under
this Article shall, subject otherwise to the provisions of Article 18(1)(1) of the Customs Act and
paragraph 1 of this Article, be based on the unit price at which the imported goods or identical or
similar imported goods are sold in Slovenia in the greatest aggregate quantity at the earliest date afterthe importation of the goods being valued but before the expiration of 90 days after such importation
and in the condition as imported.
(3) For the purposes of this Article, the "unit price at which imported goods are sold in the
greatest aggregate quantity" is the price at which the greatest number of units is sold in sales to
persons who are not related to the persons from w hom they buy such goods at the first commercial
level after importation at which such sales take place.
(4) Any sale in Slovenia to a person who supplies directly or indirectly free of charge or at
reduced cost for use in connection with the production and sale for export of the imported goods any
of the elements specified in Article 20(1)(5), (6), (7) and (10) of the Customs Act should not be taken
into account in establishing the unit price for the purposes of this Article.
(5) For the purposes of paragraph 1, the "earliest date" shall be the date by which sales of the
imported goods or of identical or similar imported goods are made in sufficient quantity to establish
the unit price.
Article 49
(Computed value)
(1) In applying Article 18(1)(2) of the Customs Act (computed value), the customs value shall be
determined in principle on the basis of information supplied by persons established in Slovenia.
(2) Information supplied either by the producer of the goods or the declarant for the purposes of
determining the customs value under this Article may be verified in another country by the Customs
Administration of the Republic of Slovenia with the agreement of the producer and provided that
sufficient advance notice is given to the competent authorities of the country in question and the latter
do not object to the investigation.
(3) Where information other than that supplied by or on behalf of the producer is used for the
purposes of determining a computed value, the custom s authorities shall inform the declarant, if the
latter so requests, of the source of such information, the data used and the calculations based on such
data, subject to Article 8b of the Customs Act.
(4) The value of costs and expenses referred to in the third indent of Article 18(1)(2) of the
Customs Act shall include the costs and expenses of any product or service specified in Article
20(1)(a)(5), (6), (7) and (10) of the Customs Act which has been supplied directly or indirectly by the
buyer for use in connection with the production of the imported goods.  The value of the servicesspecified in Article 20(1)(10) of the Customs Act which are undertaken in the customs territory shall
be included only to the extent that such elements are charged to the producer.
(6) The value of cost referred to in the second indent of Article 18(1)(2) of the Customs Act,
covers the direct and indirect costs of producing and selling the goods for export which are notincluded under the first indent of Article 18(1)(2) of the Customs Act.G/VAL/N/1/SVN/2
Page 13
Article 50
(Determination of customs value in accordance with Article 19 of the Customs Act)
(1) In applying Article 19 of the Customs Act the customs value shall be determined as far as
possible on the basis of previously determined customs values.
(2) Valuation methods applied in accordance with Article 19 of the Customs Act shall correspond
as far as possible to the methods referred to in Articles 16, 17 and 18 of the Customs Act.  The said
methods may be adjusted as appropriate within the conditions set out in Article 19(1).
Article 51
(Commissions)
(1) For the purpose of Article 20(1)(1) of the Customs Act all payments to be made by the buyer
to brokers in connection with the sale of goods shall be included in the customs value to the extentthey are not included in the price actually paid or payable for the goods.
(2) Buying commissions paid by the buyer in c onnection with the purchase of goods shall not be
included in the customs value provided that they ar e shown separately from the price actually paid or
payable.  "Buying commissions" mean payments made  by the buyer to his representative for service
of representing him abroad in the purchase of goods being valued.
Article 52
(Containers)
Where containers are to be the subject of repeated importations, their cost shall, at the request
of the declarant, be apportioned as appropriate.
Article 53
(The place of introduction into the customs territory)
1. The place of introduction into the customs territory shall be:
(a) for goods carried by road or rail, the customs border crossing;
(b) for goods carried by sea, the port of unloading;
(c) for goods carried by air, the first airport of destination;(d) for goods carried by other means, the place where the land frontier of the customs territory is
crossed.
Article 54
(Provisions concerning transport costs and insurance)
(1) Where goods are supplied "free place of destination in the customs territory" and the amount
of transport costs relating to the carriage of the goods from the place of introduction into the customs
territory to the place of destination cannot be established on the basis of contracts and other produceddocuments, the total transport costs shal l be included in the customs value.G/VAL/N/1/SVN/2
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(2) Where goods are supplied at a uniform "free place of destination in the customs territory"
price which corresponds to the price at the place of introduction, transport costs within the customs
territory shall not be deducted from that price.  However, such deduction shall be allowed if evidence
is produced to the customs authorities that the "free place of introduction into the customs territory"
price would be lower than the uniform "free place of destination in the customs territory" price.
(3) Where transport is free or provided by the buyer, transport costs to the place of introduction
into the customs territory, calculated in accordance w ith the schedule of freight rates normally applied
for the same modes of transport, shall be included in the customs value.
(4) All costs of insurance of imported goods shall be included in the customs value.
(5) All postal charges levied up to the place of destination in respect of goods sent by post shall
be included in the customs value of these goods, with the exception of any supplementary postal
charge levied in the customs territory.
(6) No adjustment to the declared value shall, however, be made in respect of such charges in
determining the value of consignments of a non-commercial nature.
(7) Paragraphs 5 and 6 are not applicable to goods carried by the express postal services.
Article 55
(Goods supplied by the buyer)
(1) For the purposes of Article 20(1), (5), (6) and (7) of the Customs Act the goods may be
supplied by the buyer directly or indirectly.  These goods, however, except those referred to inArticle 20(1)(7) of the Customs Act, must be used in the production of imported goods and
incorporated in the imported goods or consumed in the production of the said goods.
(2) The goods referred to in Article 20(1)(5) of the Customs Act supplied by the buyer may be
purchased in any foreign country, including the country of the seller.
(3) Goods referred to in Article 20(1)(5) of the Customs Act, provided that they are not
purchased abroad, and consumable materials shall be deemed to be goods within the meaning of
Article 20(1)(6) of the Customs Act.
Article 56
(The costs of tools, moulds, matrices and similar items)
The value, apportioned, as appropriate, of tools, moulds, matrices and similar items used in
the production of the imported goods, to be included in the customs value of the imported goods in
accordance with Article 20(1)(7) of the Customs Act shall correspond to the amount of thedepreciated value of the items used in the production of the imported goods.
Article 57
(Provisions concerning royalties and licence fees)
(1) The costs and expenses referred to in Article 20(1)(7) of the Customs Act (hereinafter:
royalties and licence fees) shall be taken to mean in  particular payment for the use of rights relating:G/VAL/N/1/SVN/2
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(a) to the manufacture of imported goods (in particular, patents, designs, models and
manufacturing know-how);
(b) to the sale for exportation of imported goods (in particular, trademarks, registered designs);
(c) to the use or resale of imported goods (in particular, copyright, manufacturing processes
inseparably embodied in the imported goods).
(2) Where the customs value of imported goods is determined under the provisions of Article 16
of the Customs Act, a royalty or licence fee shall be added to the price actually paid or payable only
when this payment:
(a) is related to the goods being valued, and
(b) constitutes a condition of sale of those goods.
(3) When the imported goods are only an ingredient or component of goods manufactured in the
customs territory, an adjustment to the price actually paid or payable for the imported goods shall only
be made when the royalty or licence fee relates to those goods.
(4) Where goods are imported in an unassembled state or only have to undergo minor processing
before resale, such as diluting or packing, this shall not prevent a royalty or licence fee from being
considered related to the imported goods.
(5) If royalties or licence fees relate partly to the imported goods and partly to other ingredients
or component parts added to the goods after their importation, or to post-importation activities orservices, an appropriate apportionment shall be made only on the basis of objective and quantifiable
data.
(6) A royalty or licence fee in respect of the right to use a trademark is only to be added to the
price actually paid or payable for the imported goods where:(a) the royalty or licence fee refers to goods which are resold in the same state or which are
subject only to minor processing after importation,
(b) the goods are marketed under the trademark, affixed before or after importation, for which the
royalty or licence fee is paid, or
(c) the buyer is not free to obtain such goods from other suppliers unrelated to the seller.
(7) When the buyer pays royalties or licence fees to a third party, the conditions provided for in
paragraph 2 shall not be considered as met unless the seller or a person related to him requires the
buyer to make that payment.
(8) Where the method of calculation of the amount of a royalty or licence fee derives from the
price of the imported goods, it may be assumed in the absence of evidence to the contrary that thepayment of that royalty or licence fee is related to the goods to be valued.
(9) However, where the amount of a royalty or licence fee is calculated regardless of the price of
the imported goods, the payment of that royalty or licence fee is related to the goods to be valued.
(10) In applying Article 20(1)(8) of the Customs Act, the country of residence of the recipient of
the payment of the royalty or licence fee shall not be a material consideration.
Article 58
(Consideration of services carried out abroad)
(1) For the purposes of Article 20(1)(10) of the Customs Act services provided by the buyer free
of charge or at a reduced cost shall also be deemed to be paid separately.G/VAL/N/1/SVN/2
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(2) For the purposes of Article 20(1)(10) of the Customs Act, the cost of research and preliminary
design sketches is not to be included in the customs value.
Article 59
(Elements of addition and deduction for valuation purposes)
(1) No elements other than those provided for under Article 20(1) of the Customs Act shall be
added to the price actually paid or payable in determining the customs value.
(2) Additions to the price actually paid or payable shall be made under the provisions of
paragraph 1 only on the basis of objective and quantifiable data.
(3) Provided that they are shown separately from th e price actually paid or payable, the following
shall not be included in the customs value:
(a) charges for the transport of goods after their arrival at the place of introduction into the
customs territory;
(b) charges for construction, erection, assembly, maintenance or technical assistance, undertaken
after importation of imported goods such as industrial plant, machinery or equipment;
(c) charges for interest as provided for under Article 24 of the Customs Act;
(d) charges for the right to reproduce imported goods in the customs territory.  The term
reproduction shall in particular relate to graphic and three-dimensional reproduction,
construction of an architectural or other building or plant, photography, sound and video
recording and presentation as well as storing in electronic format;
(e) buying commissions;  and
(f) import duties or other charges payable in the customs territory by reason of the importation or
sale of the goods.
Article 60
(Special provisions relating to elements of addition and deduction for valuation purposes)
(1) The customs authorities may, at the request of the person concerned, authorize, by derogation
from Article 49(2), certain elements which are to be added to the price actually paid or payable,
although not quantifiable at the time of incurr ence of the customs debt, or, by derogation from
Article 49(3), certain charges which are not shown separately at the time of incurrence of the customs
debt, to be determined on the basis of appropriate and specific criteria.
(2) In cases referred to in paragraph 1, the declared customs value is not to be considered as
provisional within the meaning of Article 142.
(3) The authorization referred to in paragraph 1 shall be granted under the following conditions:
(a) the carrying out of the procedures provided for by Article 149 would, in the circumstances,
represent disproportionate administrative costs;
(b) recourse to an application of Articles 17 to 19 of the Customs Act appears to be inappropriate
in the particular circumstances;
(c) there are valid reasons for considering that the amount of import duties to be charged in the
period covered by the authorization will not be lower than that which would be levied in theabsence of an authorization;
(d) competitive conditions amongst operators are not distorted.G/VAL/N/1/SVN/2
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Article 61
(Financial costs in case of alternative methods of valuation)
Article 24 of the Customs Act shall apply to financial cost mutatis mutandis where the
customs value is determined by applying one of the alternative methods provided for under
Articles 17 to 19 of the Customs Act.
Article 62
(Acceptance of transaction value)
(1) The customs authorities need not determine the customs value of imported goods on the basis
of the transaction value method if, in accordance with the procedure set out in paragraph 2, they are
not satisfied, on the basis of reasonable doubts, that the declared value represents the total amount
paid or payable as referred to in Article 16 of the Customs Act.
(2) Where the customs authorities have the doubts described in paragraph 1 they may ask for
additional information to be provided in accordance with Article 64(5).  If those doubts continue, the
customs authorities must, before reaching a final decision, notify the person concerned, in writing if
requested, of the grounds for those doubts and provide him with a reasonable opportunity to respond.
A final decision and the grounds therefor shall be  communicated in writing to the person concerned.
SECTION 2:  SPECIFIC RULES OF VALUATIONSubsection 1:  Software
Article 63
(Valuation of certain carrier media for use in ADP equipment)
(1) Notwithstanding Articles 16 to 26 of the Customs Act, in determining the customs value of
imported carrier media bearing data or instructions for use in data processing equipment, only the cost
or value of the carrier medium itself shall be taken in to account provided that the cost or value of the
data or instructions is shown separately from the cost or value of the carrier medium.
(2) For the purposes of this Article:
(a) the expression "carrier medium" shall not be taken to include integrated circuits,
semiconductors and similar devices or articles incorporating such circuits or devices;
(b) the expression "data or instructions" shall not be taken to include sound, cinematographic or
video recordings.
SECTION 3:  DECLARATIONS OF PARTICULARS AND DOCUMENTS TO BE FURNISHEDG/VAL/N/1/SVN/2
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Article 64
(Value declarations and related documents)
(1) Where the customs value is determined in accordance with Articles 16 to 27 of the Customs
Act, a declaration of particulars relating to customs value (hereinafter:  value declaration) shall
accompany the customs declaration made in respect of the imported goods.  The value declaration
shall be made in accordance with the instructions set out in Annex 8 and drawn up on a form DCV
corresponding to the specimen in Annex 9, supplemented where appropriate by one or more forms
DCV BIS corresponding to the specimen in Annex 10.
(2) For the purposes of paragraph 1, Article 96 shall apply mutatis mutandis.(3) It shall be a particular requirement that the value declaration prescribed in paragraph 1 shall
be made only by a person who has his residence or place of business in the customs territory and is in
possession of the relevant facts.  Article 47(2) of the Customs Act shall apply mutatis mutandis.
(4) The customs authorities may waive the requirement of a declaration on the form referred to in
paragraph 1 where the customs value of the goods in question cannot be determined under the
provisions of Article 16 of the Customs Act.  In such cases the person referred to in paragraph 3 shall
furnish or cause to be furnished to the customs authorities such other information as may be requested
for the purposes of determining the customs value under another Article of the Customs Act;  andsuch other information shall be supplied in such form and manner as may be prescribed by the
customs authorities.
(5) The persons referred to in paragraph 3 shall be, when declaring customs value, responsible
for:(a) the accuracy and completeness of the particulars given in the declaration;
(b) the authenticity of the documents produced in support of these particulars;  and
(c) the supply of any additional information or document necessary to establish the customs value
of the goods.
Article 65
(Waiver of the requirement of DCV)
(1) Except where it is essential for the correct application of import duties, the customs
authorities shall waive the requirement of all or part of the value declaration provided for in
Article 64(1):(a) where the customs value of the imported goods in a consignment does not exceed
1,000,000 SIT, provided that they do not constitute split or multiple consignments from the
same consignor to the same consignee;  or
(b) where the importations involved are of a non-commercial nature;  or
(c) where the submission of the particulars in question is not necessary for the application of the
Customs Tariff or where the customs duties provided for in the Tariff are not chargeable
pursuant to specific customs provisions.
(2) In the case of continuing traffic in goods supplied by the same seller to the same buyer under
the same commercial conditions, the customs authorities may waive the requirement that allparticulars under Article 64(1) be furnished in support of each customs declaration, but shall require
them whenever the circumstances change and at least once every three years.G/VAL/N/1/SVN/2
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(3) A waiver granted under this Article may be  withdrawn and the submission of a DCV may be
required where it is found that a condition necessary to qualify for that waiver was not or is no longer
met.
Article 66
(Other forms of value declaration)
Where computerized systems are used, or where the goods concerned are the subject of a
simplified declaration, the Customs Administration may authorize variations in the form of
presentation of data required for the determination of customs value.
Article 67
(Documents accompanying the value declaration)
The person referred to in Article 64(3) shall furnish the customs authorities with two copies of
the invoice on the basis of which the value of the imported goods is declared.  One of these copies
shall be retained by the customs authorities;  the ot her, bearing the stamp of the office in question and
the serial number of the declaration at the said customs office shall be returned to the declarant.
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