ORGANISATION MONDIALE G/VAL/N/1/SGP/1
13octobre 1997
DUCOMMERCE(97-4427)
Original: anglais Comité del'évaluation endouane
NOTIFICATION AUTITRE DEL'ARTICLE 22DEL'ACCORD SUR LAMISE
ENOEUVRE DEL'ARTICLE VIIDEL'ACCORD GENERAL SUR
LESTARIFS DOUANIERS ETLECOMMERCE DE1994
SINGAPOUR
LaMission permanente deSingapour afaitparvenir auSecrétariat lacommunication ci-après.
_______________
Parlaprésente, Singapour notifie formellement sadécision demettre enoeuvre l'article VII
duGATT de1994 àlafinde1997.
Singapour présente lesdocuments1suivants auComité del'évaluation endouane:
a) Projet derèglement douanier (évaluation) (droits d'importation). Lerèglement sera
publié dans leJournal officiel dèslapromulgation duprojet deloidouanière
(modification);
b) Projet deloidouanière (modification). LeParlement aprocédé àlapremière lecture
duprojet deloile25août1997 etcetexte devrait êtrepromulgué avant laréunion
duComité del'évaluation endouane quisetiendra le23octobre 1997;
c) Article 90DdelaLoidouanière telqu'ilaétéintroduit parlaLoidouanière
(modification) de1996.
Lalégislation d'application deSingapour secompose d'unprojet d'amendement visant à
incorporer l'Accord surl'évaluation endouane danslaLoidouanière. Lesdétails d'exécution de
l'Accord surl'évaluation endouane figurent danslerèglement établi autitredelaLoimodifiée. Etant
donné lecalendrier desséances duParlement, leprojet d'amendement delaLoidouanière nesera
votéauParlement quele7octobre 1997. Après approbation duParlement, ildoitégalement être
approuvé parlePrésident etêtrepublié dansleJournal officiel pourdevenir uneloi;celaprendra
encore unesemaine, cequidevrait porter ledélaiau14octobre 1997.
Lerèglement,c'est-à-direlalégislationsubsidiaireoùfigurentlesrèglesd'exécutiondel'Accord
surl'évaluation endouane, devrait êtrepublié dans leJournal officiel, pour devenir uneloi,le
17octobre 1997.
Auvuduprocessus législatif ci-dessus, leprojet d'amendement delaLoidouanière etleprojet
derèglement douanier enlieuetplace delaLoiportant modification delaLoidouanière etdes
règlements publiés dansleJournal officiel ontétéprésentés pourdistribution, puisqu 'ils'agitdesmêmes
documents quideviendront uneloid'exécution àSingapour.
1Anglais seulement.G/VAL/N/1/SGP/1
Page2
CUSTOMS ACT (CHAPTER 70)
CUSTOMS (VALUATION) (IMPORT DUTY) REGULATIONS -1997
ARRANGEMENT OFREGULATIONS
Regulation
1. Citation andcommencement
2. Definitions
3. Transaction value asprimary basis ofvaluation
4. Adjustment ofprice paidorpayable
5 Transaction value ofidentical goods asvalue
6. Transaction value ofsimilar goods asvalue
7. Deductive value asvalue
8. Computed value asvalue
9. Residual basis ofvaluation
10. Determination ofvalue byCustoms
11. Supply ofinformation
12. Foreign currency conversion
_____________
Inexercise ofthepowers conferred bysections 22Aand143(1) oftheCustoms Act,theMinister
forFinance hereby makes thefollowing Regulations:
Citation andcommencement
1. These Regulations maybecitedastheCustoms (Valuation) (Import Duty) Regulations 1997
andshallcome intooperation onthe 1997.
Definitions
2.-(1)Inthese Regulations, unless thecontext otherwise requires -
"computed value" means thevalue determined inaccordance withregulation 8;
"country ofexport" or"thecountry from which anygoods areexported" means thecountry
fromwhich thegoods aretransported directly toSingapore or,asthecasemaybe,thecountry
from which thegoods aredeemed tobetransported pursuant toparagraph (4)(b);
"deductive value" means thevalue determined inaccordance withregulation 7;
"goods ofthesame classorkind" means imported goods that-
(a) arewithin agroup orrange ofimported goods produced byaparticular industry or
industry sector thatincludes identical goods orsimilar goods inrelation tothegoods
being valued; and
(b) forthepurposes of-
(i) regulation 7,were exported from anycountry; andG/VAL/N/1/SGP/1
Page3
(ii) regulation 8,were produced inandexported from thecountry inandfrom
which thegoods being valued were produced andexported;
"identical goods" means imported goods that-
(a) arethesame inallrespects, including physical characteristics, quality andreputation,
asthegoods being valued, except forminor differences inappearance thatdonotaffect
thevalue ofthegoods;
(b) were produced inthecountry inwhich thegoods being valued were produced; and
(c) wereproduced byoronbehalf oftheperson whoproduced thegoods being valued,
butdoesnotinclude imported goods where engineering, development work, artwork, design
work, plans orsketches undertaken inSingapore weresupplied, directly orindirectly, bythe
buyer ofthose imported goods freeofcharge oratareduced costforuseinconnection with
theproduction andsaleforexport ofthose imported goods;
"price paidorpayable", inrelation toanygoods, means theaggregate ofallamounts paid
orpayable bythebuyer toorforthebenefit oftheseller inrespect ofthegoods;
"produce" includes grow, manufacture andmine;
"similar goods" means imported goods that-
(a) closely resemble thegoods being valued inrespect ofcomponent materials andparts
andcharacteristicsandarefunctionallyandcommerciallyinterchangeablewiththegoods
being valued having regard tothequality andreputation (including anyrelevant trade
mark) ofthegoods andthegoods being valued;
(b) were produced inthecountry inwhich thegoods being valued were produced; and
(c) wereproduced byoronbehalf oftheperson whoproduced thegoods being valued,
butdoesnotinclude imported goods where engineering, development work, artwork, design
work, plans orsketches undertaken inSingapore weresupplied, directly orindirectly, bythe
buyer ofthose imported goods freeofcharge oratareduced costforuseinconnection with
theproduction andsaleforexport ofthose imported goods;
"sufficientinformation",inrespectofthedeterminationofanyamount,differenceoradjustment,
means objective andquantifiable information thatclearly establishes theaccuracy oftheamount,
difference oradjustment;
"transaction value" means thevalue determined inaccordance withregulations 3and4.
(2) Forthepurposes ofthese Regulations, persons shallbedeemed toberelated onlyif-
(a) theyareofficers ordirectors ofoneanother 'sbusinesses;
(b) theyarelegally recognised partners inbusiness;
(c) theyareemployer andemployee;G/VAL/N/1/SGP/1
Page4
(d) anyperson directly orindirectly owns, controls orholds 5percentormore ofthe
outstanding voting stock orshares ofbothofthem;
(e) oneofthem, directly orindirectly, controls theother;
(f) bothofthem are,directly orindirectly, controlled byathirdperson;
(g) together they, directly orindirectly, control athirdperson; or
(h) theyaremembers ofthesame family.
(3) Persons whoareassociated inbusiness withoneanother inthatoneisthesoleagent, sole
distributor orsoleconcessionaire, however described, oftheother shallbedeemed toberelated for
thepurposes ofthese Regulations iftheyfallwithin thecriteria ofparagraph (2).
(4) Forthepurposes ofthese Regulations -
(a) where there arenogoods thatwere produced byoronbehalf oftheperson who
producedthegoodsbeingvaluedandthatareotherwiseidenticalgoodsorsimilargoods,
goods thatwereproduced byoronbehalf ofadifferent person andthatareotherwise
identical goods orsimilar goods shallbedeemed tobeidentical goods orsimilar goods,
asthecasemaybe;and
(b) goods exported toSingapore fromanycountry butpassing through anyother country
ontheirwaytoSingapore (whether transhipped inthatother country ornot)shallbe
deemed tobetransported directly from thefirst-mentioned country.
(5) Intheinterpretation ofthese Regulations, regard shallbehadto-
(a) theInterpretative Notes inAnnex ItotheAgreement onImplementation ofArticle VII
oftheGeneral Agreement onTariffs andTrade 1994; and
(b) theDecision of26April 1984 ontheTreatment ofInterest Charges intheCustoms
Value ofImported Goods.
Transaction value asprimary basis ofvaluation
(3)-(1) Forthelevying ofimport duty, thevalue ofimported goods shallbetheirtransaction
value, thatis,theprice paidorpayable forthegoods when soldforexport toSingapore, adjusted in
accordance withregulation 4,if-
(a) there arenorestrictions respecting thedisposition oruseofthegoods bythebuyer,
other thanrestrictions that-
(i) areimposed bylaw;
(ii) limitthegeographical areainwhich thegoods mayberesold; or
(iii) donotsubstantially affect thevalue ofthegoods;
(b) thesaleofthegoods ortheprice paidorpayable forthegoods isnotsubject tosome
condition orconsideration inrespect ofwhich avalue cannot bedetermined;G/VAL/N/1/SGP/1
Page5
(c) anypartoftheproceeds ofanysubsequent resale, disposal, oruseofthegoods by
thebuyer istoaccrue, directly orindirectly, totheseller, theprice paidorpayable
forthegoods includes thevalue ofthatpartoftheproceeds orcanbeadjusted in
accordance withregulation 4;and
(d) thebuyer andseller ofthegoods arenotrelated atthetimethegoods aresoldforexport
or,where thebuyer andseller arerelated atthattime-
(i) theirrelationship didnotinfluence theprice paidorpayable forthegoods;
or
(ii) theimporter demonstrates thatthetransaction value ofthegoods meets the
requirements setoutinparagraph (2).
(2) Inasalebetween related persons, forthepurpose ofshowing thattherelationship didnot
influence thetransaction value, theimporter mayproduce evidence thatthetransaction value ofthe
goods being valued, taking intoconsideration anyrelevant factors including suchfactors anddifferences
asenumerated inparagraph (6),closely approximates thecustoms value ofother goods determined
atthesame timeorsubstantially atthesame timeasthegoods being valued, being -
(a) thetransaction value ofidentical goods orsimilar goods inrespect ofasaleofthose
goods forexport toSingapore between aseller andbuyer whoarenotrelated attime
ofthesale;
(b) thedeductive value ofidentical orsimilar goods determined inaccordance with
regulation 7;or
(c) thecomputed value ofidentical orsimilar goods determined inaccordance with
regulation 8.
(3) Inanycasewhere theproper officer ofcustoms isoftheopinion thattherelationship between
thebuyer andseller ofanygoods influenced theprice paidorpayable forthegoods, heshallinform
theimporter, inwriting ifsorequested, ofthegrounds onwhich heformed hisopinion, andshallgive
theimporter areasonable opportunity tosatisfy himthattherelationship didnotinfluence theprice.
(4) Where, intheopinion oftheproper officer ofcustoms, thecustoms value cannot bedetermined
under thisregulation, itshallbedetermined byproceeding sequentially through regulations 5to9to
thefirstsuchregulation under which thecustoms value can,inhisopinion, bedetermined.
(5) Notwithstanding paragraph (4),onthewritten request oftheimporter totheproper officer
ofcustoms theorder ofconsideration ofthevaluation basis provided forinregulations 7and8shall
bereversed.
(6) Thefactors anddifferences referred toinparagraph (2)areasfollows -
(a) thenature ofthegoods being valued;
(b) thenature oftheindustry thatproduces thegoods being valued;
(c) theseason inwhich thegoods being valued areimported;
(d) whether adifference invalues iscommercially significant;G/VAL/N/1/SGP/1
Page6
(e) thecommercial levels atwhich thesalestakeplace;
(f) thequantity levels ofthesales;
(g) anyoftheamounts referred toinregulation 4(2)and(3);and
(h) thecosts, charges orexpenses incurred byaseller, when hesellstoabuyer towhom
heisnotrelated thatarenotincurred when aseller sellstoabuyer towhom heis
related.
Adjustment ofprice paidorpayable
4.-(1) Indetermining thetransaction value ofgoods under regulation 3,theprice paidorpayable
forthegoods shallbeadjusted inthemanner specified inparagraphs (2)and(3).
(2) Theprice paidorpayable forthegoods shallbeadjusted byadding amounts, totheextent
thateachsuchamount isnototherwise included intheprice paidorpayable forthegoods andis
determined onthebasis ofsufficient information, equal to-
(a) commissions andbrokerage inrespect ofthegoods incurred bythebuyer, other than
feespaidorpayable bythebuyer tohisagent fortheservice ofrepresenting him
overseas inrespect ofthepurchase ofthegoods;
(b) thepacking costsandcharges incurred bythebuyer inrespect ofthegoods, including
thecostofcartons, casesandothercontainers andcoverings thataretreated forcustoms
purposes asbeing partoftheimported goods andallexpenses ofpacking incidental
toplacing thegoods inthecondition inwhich theyaretransported toSingapore;
(c) thevalue ofanyofthefollowing goods andservices -
(i) materials,componentparts,andothergoodsincorporatedintheimportedgoods;
(ii) tools, dies,moulds andother goods utilised intheproduction oftheimported
goods;
(iii) materials consumed intheproduction oftheimported goods; or
(iv) engineering, development work, artwork, design work, plans andsketches
undertaken elsewhere thaninSingapore andnecessary fortheproduction of
theimported goods.
determined inthemanner specified inparagraphs (5)to(8),thataresupplied, directly
orindirectly, bythebuyer freeofcharge oratareduced costforuseinconnection
withtheproduction andsaleforexport oftheimported goods, apportioned tothe
imported goods inareasonable manner andinaccordance withgenerally accepted
accounting principles;
(d) royalties andlicence fees,including payments forpatents, trademarks andcopyrights
inrespect oftheimported goods thatthebuyer must pay,directly orindirectly, as
acondition ofthesaleofthegoods forexport toSingapore, exclusive ofcharges for
therighttoreproduce theimported goods inSingapore;
(e) thevalue ofanypartoftheproceeds ofanysubsequent resale, disposal oruseofthe
goods bythebuyer thataccrues oristoaccrue, directly orindirectly, totheseller;
andG/VAL/N/1/SGP/1
Page7
(f) thecostoftransportation andinsurance of,andtheloading, unloading, andhandling
charges, andother charges andexpenses associated withthetransportation ofthe
imported goods from thecountry ofexport toSingapore.
(3) After theadditions aremade inaccordance withparagraph (2),theprice paidorpayable for
thegoodsshallbefurtheradjustedbydeductingamounts,totheextentthateachsuchamountisotherwise
included intheprice paidorpayable forthegoods, equal toanyofthefollowing costs, charges or
expenses -
(a) anyreasonable cost,charge orexpense thatisincurred fortheconstruction, erection,
assembly ormaintenance of,ortechnical assistance provided inrespect of,thegoods
afterthegoods areimported;
(b) anyreasonable cost,charge orexpense thatisincurred inrespect ofthetransportation
orinsurance ofthegoods within Singapore andanyreasonable cost,charge orexpense
associated therewith; or
(c) anycustoms duties orother taxes payable inSingapore byreason oftheimportation
orsaleofthegoods,
ifthecost, charge orexpense isidentified separately from thebalance oftheprice paidorpayable
forthegoods.
(4) Where anyadjustment interms ofparagraph (1),(2)and(3)cannot, intheopinion oftheproper
officer ofcustoms, bemade because ofthelackofsufficient information, thenthetransaction value
ofthegoods being valued cannot bedetermined under regulation 3.
(5) Thevalue ofthegoods andservices supplied, directly orindirectly, bythebuyer ofanygoods
being valued shallbedetermined inaccordance withparagraphs (6),(7)and(8).
(6) Inthecaseofmaterials, components, parts andother goods incorporated inthegoods being
valued oranymaterials consumed intheproduction ofthegoods being valued -
(a) byascertaining -
(i) theircostofacquisition where theywereacquired bythebuyer fromaperson
whowasnotrelated tohimatthetimeoftheiracquisition;
(ii) theircostofacquisition incurred bytheperson related tothebuyer, where
thegoods wereacquired bythebuyer fromaperson whowasrelated tohim
atthetimeoftheiracquisition butwhodidnotproduce them; or
(iii) theircostofproduction where theywereproduced bythebuyer oraperson
related tohimatthetimeoftheirproduction; and
(b) byadding thereto -
(i) thecostoftheirtransportation totheplace ofproduction ofthegoods being
valued; and
(ii) thevalue added tothem byanyrepairs ormodifications made tothem after
theywere soacquired orproduced.
(7) Inthecaseoftools, dies, moulds, andother goods, utilised intheproduction ofthegoods
being valued -G/VAL/N/1/SGP/1
Page8
(a) byascertaining -
(i) theircostofacquisition where theywereacquired bythebuyer fromaperson
whowasnotrelated tohimatthetimetheywere soacquired;
(ii) theircostofacquisition incurred bytheperson related tothebuyer, where
theywereacquired bythebuyer fromaperson related tohimatthetimethey
were soacquired butwhodidnotproduce them; or
(iii) theircostofproduction where theywereproduced bythebuyer oraperson
related tohimatthetimeoftheirproduction; and
(b) byaddind thereto -
(i) thecostoftheirtransportation totheplace ofproduction ofthegoods being
valued; and
(ii) thevalue added tothem byanyrepairs ormodifications made tothem after
theywere soacquired orproduced; and
(c) bydeducting therefrom anamount toaccount foranyprevious useofthegoods made
afterthegoods were soacquired orproduced.
(8) Inthecaseofengineering, development work, artwork, design work, plans andsketches,
undertaken elsewhere thaninSingapore andnecessary fortheproduction ofthegoods being valued,
byascertaining -
(a) theircostofacquisition orofthelease thereof, where theywere acquired orleased
bythebuyer fromaperson whowasnotrelated tohimatthetimetheyweresoacquired
orleased andarenotgenerally available tothepublic;
(b) theircostofacquisition orofthelease thereof incurred bytheperson related tothe
buyer, where theywereacquired orleased bythebuyer fromaperson related tohim
atthetimetheywere soacquired orleased, butwhodidnotproduce them andare
notgenerally available tothepublic;
(c) thecosttothepublic ofobtaining themwhere theyareavailable generally tothepublic;
or
(d) thecostofproduction thereof where theywereproduced bythebuyer oraperson related
tohimatthetimeoftheirproduction.
Transaction value ofidentical goods asvalue
5.-(1) Subject toparagraphs (2)to(4),where thecustoms value ofimported goods cannot, inthe
opinion oftheproper officer ofcustoms, bedetermined under regulation 3,thecustoms value ofthe
goods shallbethetransaction value ofidentical goods inrespect ofasaleofthose goods forexport
toSingapore ifthattransaction value isthecustoms value oftheidentical goods andtheidentical goods
wereexported atthesameorsubstantially thesametimeasthegoods being valued andweresoldunder
thefollowing conditions -
(a) toabuyer atthesame orsubstantially thesame commercial levelasthebuyer ofthe
goods being valued; and
(b) inthesame orsubstantially thesame quantities asthegoods being valued.G/VAL/N/1/SGP/1
Page9
(2) Where thecustoms value ofimported goods cannot bedetermined under paragraph (1)because
identical goods werenotsoldunder theconditions described inparagraph (1)(a)and(b),there shall
besubstituted therefore identical goods soldunder anyofthefollowing conditions -
(a) toabuyer atthesame orsubstantially thesame commercial levelasthebuyer ofthe
goods being valued butinquantities different fromthequantities inwhich those goods
were sold;
(b) toabuyer atacommercial leveldifferent from thatofthebuyer ofthegoods being
valued butinthesame orsubstantially thesame quantities asthequantities inwhich
those goods were sold; or
(c) toabuyer atacommercial leveldifferent from thatofthebuyer ofthegoods being
valued andinquantities different fromthequantities inwhich those goods weresold.
(3) Forthepurposes ofdetermining thecustoms value ofimported goods under paragraph (1),
thetransaction value ofidentical goods shallbeadjusted byadding thereto ordeducting therefrom,
asthecasemaybe,amounts toaccount for-
(a) commercially significant differences between thecosts, charges andexpenses referred
toregulation 4(2)(f)inrespect oftheidentical goods andthose costs, charges and
expenses inrespect ofthegoods being valued thatareattributable todifferences in
distances andmodes oftransport; and
(b) where thetransaction value isinrespect ofidentical goods soldunder theconditions
described inanyofsub-paragraphs (a),(b)and(c)ofparagraph (2),differences in
thecommercial levels ofthebuyers oftheidentical goods andthegoods being valued
orthequantities inwhich theidentical goods andthegoods being valued were sold
orboth, asthecasemaybe,
ifeachsuchamount can,intheopinion oftheproper officer ofcustoms, bedetermined onthebasis
ofsufficient information; andwhere anysuchamount cannot besodetermined, thecustoms value of
thegoods being valued shallnotbedetermined onthebasis ofthetransaction value ofthose identical
goods under thisregulation.
(4) Where, inrelation toimported goods being valued, there are2ormore transaction values of
identical goods thatmeetalltherequirements setoutinparagraphs (1)and(3)orwhere there isno
suchtransaction value butthere are2ormore transaction values ofidentical goods soldunder the
conditions described inanyofsub-paragraphs (a),(b)and(c)ofparagraph (2)thatmeet allthe
requirements setoutinthisparagraph thatareapplicable byvirtue ofparagraph (2),thecustoms value
ofthegoods being valued shallbedetermined onthebasis ofthelowest suchtransaction value.
Transaction value ofsimilar goods asvalue
6.-(1) Subject toparagraph (2)andregulation 5(2),(3)and(4),where thecustoms value ofimported
goods cannot, intheopinion oftheproper officer ofcustoms, bedetermined under regulation 5,the
customs value ofthegoods shallbethetransaction value ofsimilar goods inrespect ofasaleofthose
goods forexport toSingapore ifthattransaction value isthecustoms value ofthesimilar goods and
thesimilar goods wereexported atthesame orsubstantially thesame timeasthegoods being valued
andwere soldunder thefollowing conditions -G/VAL/N/1/SGP/1
Page10
(a) toabuyer atthesame orsubstantially thesame commercial levelasthebuyer ofthe
goods being valued; and
(b) inthesame orsubstantially thesame quantities asthegoods being valued.
(2) Regulation 5(2),(3)and(4)shallapply tothisregulation inrespect ofsimilar goods asifevery
reference inthose paragraphs to"identical goods" were areference to"similar goods".
Deductive value asvalue
7.-(1.) Subject toregulation 3(4)and(5),where thecustoms value cannot, intheopinion oftheproper
officer ofcustoms, bedetermined under regulation 6,thecustoms value ofthegoods shallbethe
deductive value inrespect ofthegoods.
(2) Where thegoods being valued oridentical goods orsimilar goods aresoldinSingapore in
theconditions inwhich theywereimported atthesame orsubstantially thesame timeasthetimeof
importation ofthegoods being valued, thedeductive value ofthegoods being valued shallbetheprice
perunitinrespect ofsalesdescribed inparagraph (5),determined inaccordance withthatparagraph
andadjusted inaccordance withparagraph (6),atwhich thegreatest number ofunitsofthegoods being
valued oridentical goods orsimilar goods aresosold.
(3) Where thegoods being valued oridentical goods orsimilar goods aresoldinSingapore in
thecondition inwhich theywere imported before theexpiration of90daysaftertheimportation of
thegoods being valued butarenotsosoldatthesame orsubstantially thesame timeasthetimeof
thatimportation, thedeductive value ofthegoods being valued shallbetheprice perunitinrespect
ofsales described inparagraph (5),determined inaccordance withtheparagraph andadjusted in
accordance withparagraph (6),atwhich thegreatest number ofunits ofthegoods being valued or
identical goods orsimilar goods aresosoldattheearliest dateaftertheimportation ofthegoods being
valued.
(4) Where thegoods being valued oridentical goods orsimilar goods arenotsoldinSingapore
inthecircumstances described inparagraph (2)or(3),butthegoods being valued, afterbeing assembled,
packaged orfurther processed inSingapore, aresoldinSingapore before theexpiration of90days
aftertheimportation andtheimporter ofthegoods being valued requests thatthisparagraph beapplied
inthedetermination ofthecustoms value ofthose goods, thedeductive value ofthegoods being valued
shallbetheprice perunit,inrespect ofsales described inparagraph (5),determined inaccordance
withthatparagraph andadjusted inaccordance withparagraph (6),atwhich thegreatest number of
units ofthegoods being valued aresosold.
(5) Forthepurposes ofparagraphs (2),(3)and(4),thepriceperunitinrespect ofanygoods being
valued oridentical goods orsimilar goods, shallbedetermined byascertaining theunitpriceinrespect
ofsalesofthegoods atthefirstcommercial levelaftertheirimportation topersons who-
(a) arenotrelated tothepersons from whom theybuythegoods atthetimethegoods
aresoldtothem; and
(b) havenotsupplied, directly orindirectly, freeofcharge oratareduced costforuse
inconnection withtheproduction andsaleforexport ofthegoods, anyofthegoods
orservices referred toinregulation 4(2)(c),G/VAL/N/1/SGP/1
Page11
atwhich thegreatest number ofunitsofthegoods issoldwhere, intheopinion oftheproper officer
ofcustoms, asufficient number ofsuchsaleshavebeenmade topermit adetermination oftheprice
perunitofthegoods.
(6) Forthepurposes ofparagraphs (2),(3)and(4),thepriceperunitinrespect ofanygoods being
valued oridentical goods orsimilar goods, shallbeadjusted bydeducting therefrom anamount equal
totheaggregate of-
(a) anamount, determined inthemanner specified inparagraph (8),equal to-
(i) theamount ofcommission generally earned onaunitbasis; or
(ii) theamount forprofit andgeneral expenses, including allcosts ofmarketing
thegoods, considered together asawhole, thatisgenerally reflected onaunit
basis,
inconnection withsalesinSingapore ofgoods ofthesameclassorkindasthose goods;
(b) reasonable costs, charges andexpenses thatareincurred inrespect ofthetransportation
andinsurance ofthegoods within Singapore andreasonable costs, charges andexpenses
associated therewith totheextent thatanamount forsuchcosts, charges andexpenses
isnotdeducted inrespect ofgeneral expenses under sub-paragraph (a);
(c) anycustoms duties orother taxes payable inSingapore byreason oftheimportation
orsaleofthegoods, totheextent thatanamount forsuchduties andtaxes isnot
deducted inrespect ofgeneral expenses under sub-paragraph (a);and
(d) where paragraph (4)applies, theamount ofthevalue added tothegoods thatis
attributable totheassembly, packaging orfurther processing inSingapore ofthegoods,
iftheamount isdetermined, intheopinion oftheproper officer ofcustoms, onthe
basis ofsufficient information.
(7) Where anamount referred toinparagraph (6)(d)inrespect ofanygoods being valued cannot,
intheopinion oftheproper officer ofcustoms, bedetermined onthebasis ofsufficient information,
thenthecustoms value ofthegoods cannot bedetermined onthebasis ofthedeductive value under
paragraph (4).
(8) Anamount equal totheamount ofcommission ortheamount forprofit andgeneral expenses
referred toinparagraph (6)(a)shallbecalculated onapercentage basis anddetermined onthebasis
ofinformation prepared inamanner consistent withgenerally accepted accounting principles thatis
supplied -
(a) byoronbehalf oftheimporter ofthegoods being valued; or
(b) wheretheinformationsuppliedbyoronbehalfoftheimporterofthegoodsbeingvalued
isnotsufficient information, byanexamination ofsalesinSingapore ofthenarrowest
group orrange ofgoods ofthesameclassorkindasthegoods being valued fromwhich
sufficient information can,intheopinion oftheproper officer ofcustoms, beobtained.G/VAL/N/1/SGP/1
Page12
Computed value asvalue
8.-(1) Subject toregulation 3(4)and(5),where thecustoms value ofimported goods cannot, inthe
opinion oftheproper officer ofcustoms, bedetermined under regulation 7,thecustoms value ofthe
goods shallbethecomputed value inrespect ofthose goods.
(2) Thecomputed value ofthegoods being valued istheaggregate ofamounts equal to-
(a) thecosts, charges andexpenses incurred inrespect of,orthevalue of-
(i) materials employed inproducing thegoods being valued; and
(ii) theproduction orother processing ofthegoods being valued,
determined inthemanner specified inparagraph (3),including, without limiting thegenerality
oftheforegoing -
(iii) thecosts, charges andexpenses referred toinregulation 4(2)(b);
(iv) thevalue ofanyofthegoods andservices referred toinregulation 4(2)(c),
determined andapportioned tothegoods being valued asreferred tointhat
regulation, whether ornotsuchgoods andservices havebeensupplied free
ofcharge oratareduced cost;and
(v) thecosts, charges andexpenses incurred bytheproducer inrespect of
engineering, development work, artwork, design work, plans orsketches
undertaken inSingapore thatweresupplied, directly orindirectly, bythebuyer
ofthegoods being valued foruseinconnection withtheproduction andsale
forexport ofthose goods totheextent thatsuchelements arecharged tothe
producer ofthegoods, apportioned tothegoods being valued asreferred to
inregulation 4(2)(c);
(b) theamount, determined inthemanner specified inparagraph (4),forprofit andgeneral
expenses, considered together asawhole, generally reflected insales forexport to
Singapore ofgoods ofthesame classorkindasthegoods being valued, made bythe
producers ofthegoods tobuyers inSingapore whoarenotrelated totheproducers
from whom theybuythegoods atthetimethegoods aresoldtothem; and
(c) thecostsoftransportation andinsurance of,andtheloading, unloading, andhandling
charges, andother charges andexpenses associated withthetransportation ofthegoods
being valued from thecountry ofexport toSingapore.
(3) Thecosts, charges andexpenses incurred inrespect of,orthevalue of,thematerials employed
inproducing thegoods being valued andtheproduction orother processing ofthegoods being valued
shallbedetermined onthebasis of-
(a) thecommercial accounts oftheproducer ofthegoods being valued; or
(b) anyother sufficient information relating totheproduction ofthegoods being valued
thataresupplied byoronbehalf oftheproducer ofthegoods andprepared inamanner consistent
withthegenerally accepted accounting principles ofthecountry ofproduction ofthegoods being valued.
(4) Theamount ofprofit andgeneral expenses referred toinparagraph (2)(b)shallbecalculated
onapercentage basisanddetermined onthebasisofinformation prepared inamanner consistent withG/VAL/N/1/SGP/1
Page13
generally acceptable accounting principles ofthecountry ofproduction ofthegoods being valued and
thatissupplied -
(a) byoronbehalf oftheproducer ofthegoods being valued; or
(b) where theinformation supplied byoronbehalf oftheproducer ofthegoods being
valued isnotsufficient information, byanexamination ofsalesforexport toSingapore
ofthenarrowest group orrange ofgoods ofthesame class orkindreferred toin
paragraph (2)(b)fromwhich sufficient information can,intheopinion oftheproper
officer ofcustoms, beobtained.
(5) Forthepurposes ofthisregulation, "general expenses" means thedirect andindirect costs,
charges andexpenses ofproducing andselling goods forexport, other thanthecosts, charges and
expenses referred toinparagraph (2)(a)and(c).
Residual basis ofvaluation
9.-(1) Where thevalue ofimported goods cannot, intheopinion oftheproper officer ofcustoms,
bedetermined under regulation 8,itshallbedetermined oninformation available inSingapore onthe
basis ofavalue derived from themethods ofvaluation setoutinregulations 3to8interpreted ina
flexible manner andreasonably adjusted totheextent necessary toarrive atavalue ofthegoods.
(2) Acustoms value shallnotbedetermined onthebasis of-
(a) theselling price inSingapore ofgoods produced inSingapore;
(b) abasis which provides fortheacceptance ofthehigher oftwoalternative values;
(c) theprice ofgoods onthedomestic market ofthecountry ofexportation;
(d) thecostofproductionotherthancomputedvaluesthathavebeendeterminedforidentical
orsimilar goods inaccordance withregulation 8;
(e) theprice ofgoods forexport toacountry other thanSingapore;
(f) minimum customs values; or
(g) arbitrary orfictitious values.
Determination ofvalue byCustoms
10.-(1) Thevalue ofgoods pursuant tothese Regulations shallbedetermined byanyproper officer
ofcustoms andimport dutyshallbepayable inaccordance withthatdetermination unless, pursuant
totheseRegulations, adifferent amount isproved tobethecorrect tobethecorrect value ofthegoods.
(2) If,uponanobjection received fromtheimporter ofthegoods orforanyotherreason, theproper
officer ofcustoms issatisfied thatanydetermination made under theprovisions ofthese Regulations
inrespect ofanygoods isinconsistent withtheRegulations orincorrect foranyother reason, heshall
amend hisdetermination inrespect ofthatdetermination accordingly andimport dutyshallbepayable
inaccordance withthatamended determination.G/VAL/N/1/SGP/1
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(3) Where aproper officer ofcustoms amends hisdetermination ofthevalue ofanygoods pursuant
tothese Regulations otherwise thanasaresult ofanobjection received fromtheimporter ofthegoods
heshallgivenotice totheimporter oftheamended determination.
Supply ofinformation
11.-(1) Subjecttoparagraph(2),uponwrittenrequestbytheimporterofanygoods,theDirector-General
shallgivenotice tohiminwriting ofthevalue ofthegoods, andthebasisofthedetermination ofthat
value, including theprovisions ofthese Regulations applying tothegoods.
(2) Anyinformation which isbyitsnature confidential, orwhich hasbeen provided tothe
Director-General byanygovernment orperson onaconfidential basisforthepurpose ofdetermining
thevalue ofanygoods, shallnotbedisclosed toanyother government orperson without thespecific
authority ofthatgovernment orperson, except totheextent towhich itmayrequire tobedisclosed
inanylegalproceedings arising outofthedetermination.
Foreign currency conversion
12.-(1) WhereunderanyprovisionoftheseRegulationstheconversionofforeigncurrencyintoSingapore
currency isrequired tobemade, therateofexchange forthepurpose oftheconversion shallbethe
current selling rateinSingapore atthetimewhen import dutyispaidfortheimported goods.
(2) Therateofexchange under paragraph (1)shallbenotified bytheDirector-General insuch
manner ashemaydetermine.
Made this dayof 1997.
Permanent Secretary,
Ministry ofFinance,
Singapore .
[Customs 0102/71/PtA/V.II; MF(R) R17.4.001 V3;AG/LEG/SL/70/95/4 Vol1]
(Tobepresented toParliament under section 143(2) oftheCustoms Act).