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与世界上许多国家的海关一样,菲律宾海关也一直承受着来自商界的巨大压力: 要求海关采取措施,为进出口贸易提供便利。作为世界贸易组织(WTO)的缔约国,菲律宾自2000年1月开始实施世界贸易组织估价协议(WVA)。在此之前,菲律宾海关一直依赖“装运前检查”(PSI)来确定进口货物的完税价格和税则归类。随着世界贸易组织估价协议的实施,菲律宾海关决定不再使用PSI。在对进口货物采用新估价方法之后,菲律宾海关意识到,在熟悉和掌握如何使用成交价格方法进行估价的同时,还必须满足进出口商货物及时通关的需求。在海关必须为货物放行提供便利的同时, 相关法规也授权海关对进口商申报的真实性和准确性有权进行核查。因此,当海关根据进口商的申报,对货物的价格和税则归类提出质疑时,向海关申报信息是否真实准确的举证责任
Like many other countries in the world, the Customs and Excise Department has also undergone tremendous pressure from the business community: Customs is required to take measures to facilitate the import and export trade. As a State party to the World Trade Organization (WTO), the Philippines implemented the World Trade Organization Valuation Agreement (WVA) since January 2000. Prior to this, the Philippine Customs has relied on “pre-shipment inspection” (PSI) to determine the dutiable value and tax classification of imported goods. With the implementation of the World Trade Organization valuation agreement, Philippine Customs decided not to use PSI. After adopting a new valuation method on imported goods, Philippine Customs realized that while familiarizing itself with how to use the transaction price method, it must also meet the needs of timely clearance of importers and exporters of goods. While the customs must provide convenience for the release of the goods, the relevant laws and regulations also authorize the Customs to verify the authenticity and accuracy of the declaration made by the importer. Therefore, when the customs according to the importer’s declaration, the price of goods and tax classification questioned, the customs declaration of information is true and accurate proof of the burden of proof