conditions

conditions

1. Evidence of sale

   • For export to the country of importation (commercial invoices, contracts, purchase orders).

2. No restriction on the disposition or use by the buyer

   • are imposed or required by law in the country of importation
   • are limited to the geographic area in which the goods may be resold
   • do not substantially affect the value of the goods

3. Not subject to additional conditions

   • The sale or price must not be subject to conditions or considerations for which a value cannot be determined with respect to the goods being valued
     • the seller establishes the price of the imported goods on the condition that the buyer will also buy other goods in specified quantities

4. Full prices

   • No part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer will accrue directly or indirectly to the seller

5. Sufficient information for adjustments

   • commissions and brokerage, packing and container costs and charges, royalties and licence fees
   • The cost of transport, insurance and related charges up to the place of importation if the Member bases evaluation on a C.I.F. basis

6. Buyer and seller not related, or the importer demonstrates that

   • the relationship did not influence the price
   • the transaction value closely approximates a test value.

7. Related parties

   • they are officers or directors of one another's businesses;
   • they are legally recognized partners in business
   • They are employer and employee
   • oth of them are directly or indirectly controlled by a third person
   • they are members of the same family.