امور گمرکی و قوانین مربوط به آن ( قسمت اول )
آگوست 21, 2016
مطالبه خسارت و اجبار به انجام تعهد
آگوست 28, 2016
بروز رسانی 1402/01/15
امور گمرکی و قوانین مربوط به آن (قسمت دوم)
ارزشگذاری و قواعد مبدأ
در بخش اول قوانین مربوط به امور گمرکی که توسط وکیل پایه یک دادگستری در اختیارتان قرار گرفت ، به بخشی از قوانین مربوط به امور گمرکی پرداختیم که در این مطلب به قوانین بیشتری اشاره خواهیم کرد .
آنچه در این مقاله قسمت دوم برای شما ارائه خواهیم داد :
استرداد حقوق ورودی
صدور موقت رویه گمرکی
رویه گمرکی کالای مسافری
ارزش كالای ورودی(وارداتی)
ماده ۱۴ ـ ارزش گمركی كالای ورودی در همه موارد عبارت است از ارزش بهای خرید كالا در مبدأ به اضافه هزینه بیمه و حمل و نقل (سیف) به اضافه سایر هزینههایی كه به آن كالا تا ورود به اولین دفتر گمركی تعلق میگیرد كه از روی سیاهه خرید یا سایر اسناد تسلیمی صاحب كالا تعیین میشود و براساس برابری نرخ ارز اعلام شده توسط بانك مركزی در روز اظهار است.
تبصره ۱ ـ در تعیین ارزش گمركی موارد ذیل، در صورت پرداخت افزوده میشود:
الف ـ حقوق مالكیت معنوی
ب ـ هزینههای طراحی و مهندسی در سایر كشورها
پ ـ ظروف و محفظهها
ت ـ مواد، قطعات و تجهیزات بهكار رفته در تولید كالای وارده و تأمین شده توسط خریدار
ث ـ هر بخش از عواید فروش مجدد و عواید واگذاری تعلقگرفته به فروشنده بهطور مستقیم یا غیرمستقیم
تبصره ۲ ـ چنانچه ارزش گمركی كالای ورودی از قیمت مندرج در اسناد ارائه شده متمایز باشد، شامل هزینهها یا موارد زیر نمیشود:
الف ـ هزینه ساختن، نصب كردن، سوار كردن، نگهداری یا كمك فنی در مورد كالاهایی مانند دستگاه ها، ماشینآلات و تجهیزات صنعتی پس از ورود آنها
ب ـ هزینه حمل و نقل پس از ورود كالا
سایت مشاوره حقوقی با خدماتی مانند مشاوره حقوقی خانواده در خدمت شماست .
جزء پ ـ هزینه سود متداول ناشی از تأمین مالی خرید كالای وارده توسط فروشنده یا شخص ثالث
ت ـ هزینه اقدامات خریدار خارج ازشرایط انجام معامله، مانند فعالیتهای بازاریابی برای كالا
ث ـ حق تكثیر و تولید داخلی كالای وارده
ج ـ ارزش یا هزینه اطلاعات و دستورالعملهای ضبط شده در نرمافزار یا روی حاملین اطلاعات مانند دیسكت، لوح فشرده و مشابه آن برای استفاده در رایانه؛ در این موارد ارزش حامل خام محاسبه میشود.
تبصره ـ «اطلاعات و دستورالعملها» شامل ضبطهای صدایی، سینمایی، ویدئویی، نرمافزارهای تجاری و همچنین «حاملین اطلاعات» شامل مدارهای مجتمع، نیمه هادیها و وسایل مشابه از این حكم مستثنی است .
امور گمرکیماده ۱۵ ـ هرگاه از طرف صاحب كالا سياهه خريد به گمرك تسليم نشده باشد يا ارزش مندرج در اسناد تسليمي صاحب كالا به استناد دلايل و مدارك قابل قبول مورد پذيرش گمرك نباشد، ارزش كالا برمبناي يكي از روشهاي ذيل تعيين ميشود:
الف ـ سوابق ترخيص كالاي مثل همزمان از همان كشور مبدأ
ب ـ سوابق ترخيص كالاي مشابه همزمان از همان كشور مبدأ
پ ـ قيمت فروش همان كالا در بازار داخلي پس از تعديلهاي لازم
ت ـ ارزش محاسباتي برمبناء عوامل متشكله
ث ـ ارزش گذاري كالا برمبناء مدارك و اطلاعات موجود و با انعطاف در به كارگيري روشهاي فوقالذكر
مشاوره حقوقی آنلاین در سایت مشاوره حقوقی
امور گمرکی
ماده ۱۵ ـ هرگاه از طرف صاحب كالا سیاهه خرید به گمرك تسلیم نشده باشد یا ارزش مندرج در اسناد تسلیمی صاحب كالا به استناد دلایل و مدارك قابل قبول مورد پذیرش گمرك نباشد، ارزش كالا برمبنای یكی از روشهای ذیل تعیین میشود:
الف ـ سوابق ترخیص كالای مثل همزمان از همان كشور مبدأ
ب ـ سوابق ترخیص كالای مشابه همزمان از همان كشور مبدأ
پ ـ قیمت فروش همان كالا در بازار داخلی پس از تعدیلهای لازم
ت ـ ارزش محاسباتی برمبناء عوامل متشكله
ث ـ ارزش گذاری كالا برمبناء مدارك و اطلاعات موجود و با انعطاف در به كارگیری روشهای فوقالذكر
تبصره ـ رعایت تقدم و تأخر در بهكارگیری روشهای فوق الزامی است و فقط در صورت درخواست واردكننده، ترتیب كاربرد روشهای سوم و چهارم قابل جابه جایی است.
شرایط و مقررات اجرای این ماده در آییننامه اجرائی این قانون تعیین میشود.
مبحث دوم ـ ارزش گمركی كالای صدوری(صادراتی)
ماده ۱۶ ـ ارزش گمركی كالای صدوری ، عبارت است از قیمت فروش كالا برای صدور به اضافه هزینه بیمه، باربری و حمل و نقل و سایر هزینههایی كه به آن كالا تا خروج از قلمرو گمركی تعلق میگیرد و از روی سیاهه و اسناد تسلیمی صادركننده تعیین میگردد. در صورت عدم ارائه اسناد و یا نامتناسب بودن ارزش اظهار شده به دلایل مستند، گمرك ارزش كالای صدوری را با استعلام از مراجع ذی ربط و براساس قیمت عمده فروشی آن در بازار داخلی به اضافه هزینههایی كه تا خروج از قلمرو گمركی به آن تعلق میگیرد تعیین مینماید.
شما می توانید بخش اول مطلب امور گمرکی و قوانین مربوط به آن را نیز مطالعه نمایید .
تبصره ـ تشخیص نامتناسب بودن ارزش گمركی مانع از صدور كالا نیست و گمرك میتواند با اخذ تعهد، رسیدگی به ارزش را به بعد از صدور موكول نماید مگر در مواردی كه صادرات كالا منوط به پرداخت عوارض صادراتی برمبنای ارزش كالا باشد.
فصل دوم ـ قواعد مبدأ
ماده ۱۷ ـ كشور مبدأ كالا كشوری است كه كالا در آن تولید یا ساخته و به منظور اعمال اهداف تعرفهای گمركی، محدودیتهای مقداری یا هر اقدام دیگر مرتبط با امر تجارت در آن، بهكار گرفته میشـود. قواعد مبدأ براساس ضوابط سازمان تجارت جهانی و مورد تأیید شورای همكاری گمركی در آییننامه اجرائی این قانون تعیین میگردد.
تبصره ـ مرجع صدور گواهی مبدأ در ایران اتاق بازرگانی و صنایع و معادن ایران است.
در صورت نیار به تلفن مشاور حقوقی ، از این سایت استفاده کنید .
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