O que e Ajuste de Avaliação?
Ajuste de Avaliação 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 “Ajuste de Avaliação” Used in Practice?
Um ajuste de avaliação foi aplicado à declaração aduaneira após verificar-se que o valor da fatura excluía pagamentos de royalties, em conformidade com o Artigo 8 do Acordo de Valoração Aduaneira da OMC.
Certification Exam Relevance
Who Needs to Know This Term?
- Freight Forwarders
- Supply Chain Managers
- Customs Brokers
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O que e Ajuste de Avaliação?
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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