vámértéket

Vámértéket refers to the customs value of goods. This is the basis on which customs duties and other taxes are calculated when goods are imported into a country. The determination of vámértéket is a crucial step in the customs clearance process.

There are several methods for determining the customs value. The most common method is the transaction value, which is the price actually paid or payable for the goods when sold for export to the customs territory. This includes the cost of the goods themselves, as well as any associated costs like shipping, insurance, and commissions, provided they are borne by the buyer and not included in the price.

If the transaction value cannot be used, other methods are applied in a specific order. These may include the transaction value of identical goods, the transaction value of similar goods, the deductive value (based on the resale price in the importing country), or the computed value (based on the costs of production). In situations where none of these methods are applicable, the customs value may be determined using reasonable means, consistent with the principles and general provisions of customs valuation agreements.

Accurate determination of vámértéket is essential for both importers and customs authorities. For importers, it ensures compliance with legal requirements and avoids penalties. For customs authorities, it guarantees the correct collection of revenue and prevents undervaluation or misdeclaration of goods. International agreements, such as the World Trade Organization's Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994, provide the framework for customs valuation rules.