非居住者を輸出入申告者とする通関の留意点 Points to be considered for Non-Resident Importer/Exporter of Record
英文は本文の後です English page after Japanese Text
要点:
A、税関事務管理人選任、通関業者選任、(国税通則法「納税管理人」選任)
B、輸入貨物の関税率表の分類及び申告価格決定
C、他法令
3点を認識し、解決する必要がある。
実際のコンサル事例
非居住者を輸出入申告者とする通関の留意点 Points to be considered for Non-Resident Importer/Exporter of Record
英文は本文の後です English page after Japanese Text
要点:
A、税関事務管理人選任、通関業者選任、(国税通則法「納税管理人」選任)
B、輸入貨物の関税率表の分類及び申告価格決定
C、他法令
3点を認識し、解決する必要がある。
The adoption of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade (Agreement) is not only the introduction of the uniform valuation criteria but also the facilitation and promotion of international trade. The Agreement provides the simple and fair system which is consistent with commercial practices and enables a trader to proceed with a reasonable degree of certainty and to be fully aware of how the declared value will be determined. It also seeks to achieve the first and principal method of determining Customs Value by basing the customs value as far as possible on the TRANSACTION VALUE OF THE IMPORTED GOODS, that is, the price actually paid or payable for the goods when sold for export to the country of import.
“国際取引と関税対策 Cross-Border Transactions & Customs Matters” の続きを読む
事後調査対応資料
目 次 Contents
1. 調査基本チェック項目 Audit Points (Fundamental Issues)
2. 着眼点 Audit Points (Settlement)
3. その他 Audit Points (Others)
4. 調査手法 Audit Methods (Computerized Accounting System)