关于首次销售规则的思考

关于首次销售规则的思考

首次销售规则是确定多层销售货物的成交价格的一种估价方法。欧盟、美国和日本均接受首次销售估价法。运用此估价法比按成交价格估价,进口商能够节省高达50%的从价关税。

按照美国法院相关判例,美国海关通常接受该估价法要符合以下条件:卖方与中间商之间的交易是真实的货物销售;属于公平交易;货物明确地以出口销售至美国为目的,而非转运至其他市场。

欧盟的首次销售规则详载于其委员会法规中第1段的第147条。根据该条规定,如货物是经过一系列销售链进入欧盟境内,进口商可以较早的交易中的销售价格进行申报。只要他们能够按照海关管理当局的要求证明此出口销售至欧盟的交易是真实存在的。

但是,近年来却出现了转向最终销售估价方法的提案。2008年1月,美国海关提议废止首次销售规则,以最终销售价格为成交价格的基础。许多进口商、贸易集团与行业组织都通过评论与法律诉讼等方式来反对此提案,其后国会通过立法要求海关收集数据以评估使用首次销售规则所带来的影响,同时也要求美国国际贸易委员会基于海关所收集的数据起草一份报告分析该项规则在美国的实际应用。最终美国海关撤回其废止首次销售规则的提案。

2007年4月,世界海关组织的海关估价技术委员会采用评注22.1,提出存在多次销售的情况下,海关管理当局在核实信息方面(包括会计记录)面临诸多问题,并建议货物出口销售至进口国时的实际支付或者应付价格应该与在实际进入进口国之前的最终销售价格相一致。尽管世界海关组织委员会的评注没有法律效力,但却在大西洋地区产生深远影响。

欧盟海关现代化法案实施细则草案在230-02条中指出: 货物出口销售到欧盟关境内在报关进口以自由流通时,海关价格应采用成交价格法确定(一般是指进入关境之前商业链上最后一次销售); 对于货物进入关境后、自由流通前的再售,可以是符合第一款的销售也可以是被放行进入流通前的最后一次销售。

显然,欧盟委员会试图以最终销售规则来替代首次销售规则。这一规则转变必然会提高进口关税,并对许多欧洲企业带来负面影响。此外,这也会刺激美国海关边防局重新提出撤销首次销售规则,还可能导致世界贸易组织海关估价协议或是注释的变化。

作者希望欧盟和美国的海关管理当局听取国际贸易委员会的意见,继续采用首次销售规则,任何其他的结论将对全球的商业和消费者产生破坏性的影响。

Thoughts on the ‘first sale’ rule

The ‘first sale’ rule is a method used to arrive at the transaction value of merchandise which is the subject of multi-tiered sales. European Union (EU), United States (US) and Japan accept the first sale appraisement. Using the rule,the importer can reduce by as much as 50 per cent the amount of ad valorem customs duties paid.

In the US, CBP generally accepts this methodology provided: the transaction between the vendor and the middleman represents a bona fide sale of merchandise,the sale is an arm’s length transaction,the goods are clearly destined for export to the US without any contingency of diversion to other markets.

In the EU, the first sale rule is enshrined in Article 147, par. 1, of the Commission Regulation. According to this provision, if goods are introduced into the EU through a ‘chain of sales’, operators can report as the customs value the selling price in an earlier transaction. Only if they can demonstrate, that a bona fide ‘sale for export’ to the EU has taken place.

In January 2008, the CBP proposed the elimination of first sale and proposed that the transaction value should be based on the ‘last sale’. Many substantial importers, trade groups and industry organizations filed comments and legal briefs in strong opposition to the proposal. CBP formally withdrew its revocation proposal finally.

In April 2007, the WCO Technical Committee on Customs Valuation adopted Commentary 22.1, stated that where multi-tiered sales transactions exist, customs administrators face considerable problems in verifying information (including accounting records), then suggested that the price actually paid or payable for the imported goods when sold for export to the country of importation should correspond to the price paid in the last sale occurring prior to the introduction of the goods into the country of importation. While the WCO Committee has merely an advisory function and its Commentaries have no binding effect, Commentary 22.1 has been largely influential on both sides of the Atlantic.

Article 230-02 of the Draft Implementing Provisions of the EU MCCC states that:1. The customs value is determined under the transaction value method if the goods have been the subject of a sale for export to the customs territory of the Union at the time of acceptance of the declaration for free circulation. [As a general rule the last sale in the commercial chain, before introduction of the goods into the customs territory, meets this requirement: …to be completed].2. In the case of resale in the customs territory before release for free circulation, either the sale applicable under paragraph 1, or the last sale before the release of the goods for free circulation shall apply.

Obviously, the EU Commission is intentioned to replace the‘first sale’ rule with a ‘last sale’ rule. Such a change would certainly raise import duties and negatively affect a large number of European companies enjoying the first sale benefit. Additionally, it could encourage the CBP to renew its effort to revoke first sale in the US, and may even result in a change in the WTO Agreement on Customs Valuation or the interpretation.

来源:World Customs Journal Volume 4, Number 1 P39-44

作者 : Danilo Desiderio 意大利律师,意大利报关行研究和服务中心以及泛欧报关行协会顾问。

Frank J Desiderio美国海关和国际贸易事务专职律师,美国商务部意大利商会的关税和贸易顾问。