第八讲：货物贸易规则.pptVIP

2、Determination of the greatest aggregate quantity sold The unit price at which the imported goods or identical or similar imported goods are sold in the greatest aggregate quantity is to be the basis for establishing the customs value. The greatest aggregate quantity is, the price at which the greatest number of units is sold to unrelated persons at the first commercial level after importation at which such sales take place. To determine the greatest aggregate quantity all sales at a given price are taken together and the sum of all the units of goods sold at that price is compared to the sum of all the units of goods sold at any other price. The greatest number of units sold at one price represents the greatest aggregate quantity. 3、Deductions from the price at the greatest aggregate quantity Since the starting point in calculating deductive value is the sale price in the country of importation, various deductions are necessary to reduce that price to the relevant customs value:— commissions usually paid or agreed to be paid, the sum of profits and general expenses added in connection with sales must also be deducted; — the usual transport costs and corresponding insurance are to be deducted from the price of the goods when these costs are usually incurred within the country of importation;— the customs duties and other national taxes payable in the country of importation by reason of the importation or sale of the goods are also to be deducted;— value added by assembly or further processing, when applicable. （六）、Method?5 — Computed value??? 1、Definition: Production cost and profits and expenses Computed value, the most difficult and rarely used method, determines the customs value on the basis of the cost of production of the goods being valued, plus an amount for profit and general expenses usually reflected in sales from the country of exportation to the country of importation of goods of the same class or kind. Computed value is the sum