Was ist Wertberichtigung?
Wertberichtigung An official modification to the customs value of goods declared for import, reflecting post-transaction elements (such as assists, royalties, or rebates), calculated per WTO Customs Valuation Agreement and applied to determine applicable duties and taxes on transport documents.
Source: Incoterms 2020 (ICC), FIATA, IATA DGR, WCO
How is “Wertberichtigung” Used in Practice?
Eine Wertberichtigung wurde auf die Zollanmeldung angewendet, nachdem festgestellt wurde, dass der Rechnungsbetrag keine Lizenzgebühren enthielt, gemäß Artikel 8 des WTO-Übereinkommens über die Zollbewertung.
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Who Needs to Know This Term?
- Freight Forwarders
- Supply Chain Managers
- Customs Brokers
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Was ist Wertberichtigung?
An official modification to the customs value of goods declared for import, reflecting post-transaction elements (such as assists, royalties, or rebates), calculated per WTO Customs Valuation Agreement and applied to determine applicable duties and taxes on transport documents.
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