马拉喀什建立世界贸易组织协定——附件１Ａ：货物贸易多边协定——装运前检验协定

【时效性】 有效
【签订地点】 马拉喀什
【签订日期】 1994/04/15
【生效日期】 1994/05/15
【失效日期】
【内容分类】
【文号】
【题注】 关于附件１Ａ的总体解释性说明：如《１９９４年关税与贸易总协定》的条款与《建立世界贸易组织协定》（附件１Ａ所列各协定中称“《ＷＴＯ协定》”）附件１Ａ中另一协定的条款产生抵触，则以该另一协定的条款为准。
【正文】
各成员，

注意到部长们于１９８６年９月２０日同意，乌拉圭回合多边贸易谈判旨在“进一步放宽和扩大世界贸易”、“加强ＧＡＴＴ的作用”以及“增加ＧＡＴＴ体制对不断演变的国际经济环境的反应能力”；
注意到一些发展中国家成员求助于装运前检验；
认识到发展中国家需要在核实进口货物的质量、数量或价格所必需的时间和限度内采取该做法；
注意到此类程序的实施不得造成不必要的迟延或不公平的待遇；
注意到此种检验根据定义是在出口成员的领土内实施的；
认识到需要制定有关用户成员和出口成员权利和义务的议定的国际框架；
认识到ＧＡＴＴ １９９４的原则和义务适用于ＷＴＯ成员政府授权的装运前检验实体的活动；
认识到宜使装运前检验实体的经营及与装运前检验相关的法律、法规具有透明度；
期望迅速、有效和公正地解决出口商和装运前检验实体之间在本协定项下产生的争端；
特此协议如下：
第１条 范围－定义
１．本协定适用于在各成员领土内实施的所有装运前检验活动，无论此类活动是由一成员的政府还是由任何政府机构签约或授权的。
２．“用户成员”指政府或任何政府机构签约或授权使用装运前检验活动的成员。
３．装运前检验活动指与对将出口至用户成员领土的货物的质量、数量、价格，包括汇率和融资条件，和／或海关归类进行核实有关的所有活动。
４．“装运前检验实体”指由一成员签约或授权实施装运前检验活动的任何实体。（注１）
注１：各方理解，本规定并不要求各成员有义务允许其他成员的政府实体在其领土内实施装运前检验活动。
第２条 用户成员的义务非歧视
１．用户成员应保证装运前检验活动以非歧视的方式实施、在实施这些活动中使用的程序和标准是客观的，且对受此类活动影响的所有出口商平等适用。用户成员应保证其签约或授权的装运前检验实体的所有检验人员统一执行检验。
政府要求
２．用户成员应保证在进行与其法律、法规和要求相关的装运前检验活动的过程中，在ＧＡＴＴ１９９４第３条第４款的规定与此有关的情况下，应遵守这些规定。
检验地点
３．用户成员应保证所有装运前检验活动，包括签发检验结果清洁报告书或不予签发的通知书，均应在货物出口的关税领土内进行，如因所涉及的产品性质复杂而无法在该关税领土内实施检验，或如果双方同意，则可在制造该货物的关税领土内进行。
标准
４．用户成员应保证关于数量和质量的检验应依照买卖双方在购货合同中规定的标准实施，如无此类标准，则适用有关国际标准（注２）。
注２：国际标准指成员资格对所有ＷＴＯ成员开放的政府或非政府机构采用的标准，其公认的活动之一是在标准化领域。
透明度
５．用户成员应保证装运前检验活动以透明的方式实施。
６．用户成员应保证在出口商最初接洽装运前检验实体时，该实体向出口商提供一份出口商遵守检验要求所必需的全部信息的清单。如出口商提出请求，则装运前检验实体应提供实际信息。该信息应包括用户成员与装运前检验活动有关的法律和法规，还应包括用于检验及价格和汇率核实目的的程序和标准、出口商相对检验实体的权利以及根据第２１款制定的上诉程序。现有程序的额外程序性要求或变更不得适用于装运货物，除非在安排检验日期时已将这些变更通知有关出口商。但是，在ＧＡＴＴ１９９４第２０条和第２１条所处理类型的紧急情况下，此类额外要求或变更可在通知出口商之前对装运货物实施。但是此援助并不免除出口商在遵守用户成员的进口法规方面的义务。
７．用户成员应保证本条第６款所指的信息应以方便的方式使出口商获得，装运前检验实体设立的检验办公室应作为信息点，在其中可获得此信息。
８．用户成员应以能够使其他政府和贸易商知晓的方式，迅速公布与装运前检验活动有关的所有适用法律和法规。
机密商业信息的保护
９．用户成员应保证装运前检验实体应将在实施装运前检验过程中收到的所有未经公布、第三方不能普遍获得或在公共领域不能普遍获得的信息视为商业机密。用户成员应保证其装运前检验实体为此保留程序。
１０．应请求，用户成员应向各成员提供其为实施第９款而采取措施的信息。本款规定不得要求任何成员披露会危害装运前检验计划的有效性或损害特定公私企业的合法商业利益的机密信息。
１１．用户成员应保证装运前检验实体不对任何第三方泄露机密商业信息，但是装运前检验实体同与其签约或其授权进行检验的政府实体分享该信息的情况除外。用户成员应保证它们自与其签约或向其授权进行检验的装运前检验实体收到的机密商业信息得到充分保护。装运前检验实体只有在机密信息为信用证或其他支付方式或由于通关、进口许可或外汇管制的目的而通常需要的情况下，方可同与其签约或其授权进行检验的政府实体分享此类信息。
１２．用户成员应保证装运前检验实体不要求出口商提供有关下列内容的信息：
（ａ）与已获专利、已获许可或未披露的方法有关、或与正在申请专利的方法有关的制造数据；
（ｂ）未公布的技术数据，但为证明符合技术法规或标准所必需的数据除外；
（ｃ）内部定价，包括生产成本；
（ｄ）利润水平；
（ｅ）出口商与其供应商之间的合同条款，除非其他方法无法使实体进行所涉检验。在此种情况下，实体应只要求为此目的所必需的信息。
１３．对于第１２款所指的信息，装运前检验实体不得另行要求提供，但出口商为说明一特定情况可自愿发布。
利益冲突
１４．用户成员应保证装运前检验实体保留程序以避免以下各方之间的利益冲突，同时记住第９款至第１３款有关保护机密商业信息的规定：
（ａ）在装运前检验实体与任何与所涉装运前检验实体有关的实体之间，包括装运前检验实体在其中有财务或商业利益的任何实体，或在所涉装运前检验实体中有财务利益且其装运货物将由该装运前检验实体进行检验的任何实体；
（ｂ）在装运前检验实体与其他任何实体之间，包括需进行装运前检验的其他实体，但是签约或授权进行检验的政府实体除外；
（ｃ）在装运前检验实体内部从事除要求实施检验程序之外的其他活动的各部门之间。
迟延
１５．用户成员应保证装运前检验实体在检验装运货物时避免无理迟延。用户成员应保证，一旦装运前检验实体与出口商商定检验日期，装运前检验实体即应在该日期进行检验，除非在出口商和装运前检验实体双方同意的基础上重新安排日期，或装运前检验实体被出口商或不可抗力（注３）妨碍无法实施检验。
注３：各方理解，就本协定而言，“不可抗力”指“使合同无法履行的不可抗拒的强制或强迫、无法预料的事物的趋势”。
１６．用户成员应保证，在收到最终单证和完成检验后，装运前检验实体在５个工作日内签发检验结果清洁报告书，或提供详细书面说明列明不予签发的理由。用户成员应保证，在后一种情况下，装运前检验实体应给予出口商提交书面意见的机会，如出口商提出请求，应在双方方便的最早日期安排复验。
１７．用户成员应保证，只要出口商提出请求，装运前检验实体承诺在实际检验日期前，根据出口商和进口商之间的合同、形式发票以及适用的关于进口授权的申请，对价格和在适用的情况下对汇率进行初步核实。用户成员应保证，只要货物与进口单证和／或进口许可证相符，即不撤消装运前检验实体在该初步核实基础上已接受的价格或汇率。它们应保证，在进行初步核实后，装运前检验实体应立即以书面形式通知出口商它们接受价格和／或汇率或不予接受的详细原因。
１８．用户成员应保证，为避免支付的迟延，装运前检验实体应尽快将检验结果清洁报告书送交出口商或出口商的指定代表。
１９．用户成员应保证，如检验结果清洁报告出现笔误，则装运前检验实体应尽快更正错误，并将更正的信息送交有关方。
价格核实
２０．用户成员应保证，为防止高报价、低报价和欺诈，装运前检验实体应根据下列准则实施价格核实（注４）：
注４：在装运前检验实体与海关估价有关的服务方面，用户成员的义务应为它们在《ＷＴＯ协定》附件１Ａ所列ＧＡＴＴ１９９４和其他多边贸易协定中所接受的义务。
（ａ）装运前检验实体只有在它们能够证明其关于价格不符合要求的调查结果是根据符合（ｂ）至（ｅ）项所列标准的核实程序作出的，方可拒绝出口商和进口商之间议定的合同价格；
（ｂ）装运前检验实体为核实出口价格而进行的价格比较应根据在相同或大致相同时间、根据竞争和可比的销售条件、符合商业惯例的自同一出口国供出口的相同或类似货物的一个或多个价格进行，并扣除任何适用的标准折扣。该比较应根据下列规定：
（ｉ）仅使用可提供有效比较基础的价格，同时考虑与进口国和用以进行价格比较的一个或多个国家有关的经济因素；
（ｉｉ）装运前检验实体不得依靠供出口到不同进口国的货物的价格而对装运货物任意强加最低价格；
（ｉｉｉ）装运前检验实体应考虑（ｃ）项所列的特定因素；
（ｉｖ）在上述程序的任何阶段，装运前检验实体应向出口商提供对价格进行说明的机会；
（ｃ）在实施价格核实时，装运前检验实体应适当考虑销售合同的条款和与交易有关的普遍适用的调整因素；这些因素应包括但不仅限于：销售的商业水平和销售数量、交货期和交货条件、价格升级条款、质量标准、特殊设计特征、特殊装运或包装规格、订货数量、现货销售、季节影响、许可费或其他知识产权费以及作为合同一部分提供的、但未按通常做法单独开列发票的服务；还应包括与出口商价格有关的某些因素，如出口商与进口商之间的合同关系等；
（ｄ）运输费用的核实应仅与销售合同中列明的、出口国中运输方式的议定价格有关；
（ｅ）下列因素不得用于价格核实目的：
（ｉ）进口国生产的货物在该国的销售价格；
（ｉｉ）来自出口国以外一国供出口货物的价格；
（ｉｉｉ）生产成本；
（ｉｖ）任意的或虚构的价格或价值。
上诉程序
２１．用户成员应保证装运前检验实体制定程序以接受和考虑出口商提出的不满意见并对此作出决定，用户成员还应依照第６款和第７款的规定使出口商可获得有关此类程序的信息。用户成员应保证依据下列准则制订和保留此类程序：
（ａ）装运前检验实体应指定一名或多名官员，在正常的营业时间内，在设立装运前检验管理办公室的每一城市或每一港口接收、考虑出口商的申诉或不满意见，并对此作出决定；
（ｂ）出口商应以书面形式向指定的一名或多名官员提供所涉具体交易的事实、不满意见的性质以及建议的解决办法；
（ｃ）指定的一名或多名官员对出口商的不满意见应给予积极考虑，并应在收到（ｂ）项所指的文件后尽快作出决定。
背离
２２．作为对第２条规定的背离，用户成员应规定，除分批装运外，如装运货物的价值低于用户成员规定的适用于该批货物的最低价值，则不得对其进行检验，但特殊情况除外。此最低价值应成为根据第６款规定向出口商提供信息的一部分。
第３条 出口成员的义务
非歧视
１．出口成员应保证其与装运前检验活动有关的法律和法规以非歧视的方式实施。
透明度
２．出口成员应以能够使其他政府和贸易商知晓的方式，迅速公布所有与装运前检验活动有关的适用法律和法规。
技术援助
３．如收到请求，出口商应按双方同意的条件向用户成员提供旨在实现本协定目标的技术援助。（注５）
注５：各方理解，该技术援助可在双边、诸边或多边基础上提供。
第４条 独立审查程序
各成员应鼓励装运前检验实体和出口商共同解决双方的争端。但是，在依照第２条第２１款的规定提交不满意见２个工作日后，双方中每一方均可将争端提交进行独立审查。各成员应采取其所能采取的合理措施以保证为此制定和保留下列程序：
（ａ）就本协定而言，这些程序应由一代表装运前检验实体的组织和一代表出口商的组织联合组成的独立实体管理；
（ｂ）（ａ）项所指的独立实体应制定下列专家名单：
（ｉ）由一代表装运前检验实体的组织提名的一组成员；
（ｉｉ）由一代表出口商的组织提名的一组成员；
（ｉｉｉ）由（ａ）项所指的独立实体提名的一组独立贸易专家。
此名单中专家的地理分布应能使任何根据此程序提出的争端得到迅速处理。该名单应在《ＷＴＯ协定》生效起２个月内制定并每年进行更新。该名单应可公开获得，并应通知秘书处，并散发所有成员；
（ｃ）希望提出争端的一出口商或一装运前检验实体应与（ａ）项所指的独立实体联系，并要求组成专家组。独立实体应负责设立专家组。专家组应由３名成员组成。专家组成员的选择应避免不必要的费用和迟延。第一名成员应由有关装运前检验实体自上述名单的（ｉ）组中选出，只要该成员不附属于该实体。第二名成员应由有关出口商自上述名单的（ｉｉ）组中选出，只要该成员不附属于该出口商。第三名成员应由（ａ）项所指的独立实体自上述名单的（ｉｉｉ）组中选出。不得对自上述名单的（ｉｉｉ）组中选出的任何独立贸易专家提出异议；
（ｄ）自上述名单的（ｉｉｉ）组中选出的独立贸易专家应担任专家组主席。独立贸易专家应作出必要的决定，以保证专家组迅速解决争端，例如决定案件的事实是否要求专家组成员召开会议，如要求召开会议，决定在哪里召开会议，同时考虑实施所涉检验的地点；
（ｅ）如争端各方同意，则也可由（ａ）项所指的独立实体自上述名单的（ｉｉｉ）组中选出一独立贸易专家审查所涉争端。该专家应作出必要的决定，以保证迅速解决争端，例如考虑实施所涉检验的地点；
（ｆ）审查的对象应为确定在进行产生争端的检验过程中，争端各方是否遵守本协定的规定。程序应迅速，并为双方提供机会以便亲自或以书面形式提出意见；
（ｇ）３人专家组的决定应以多数票作出。关于争端的决定应在提出独立审查的请求后的８个工作日内作出，并告知争端各方。时限可经争端各方同意而予以延长。专家组或独立贸易专家应根据案件的是非曲直分配费用；
（ｈ）专家组的决定对属争端方的装运前检验实体和出口商具有约束力。
第５条 通知
各成员应在《ＷＴＯ协定》对其生效时，向秘书处提交其实施本协定的法律和法规的副本，以及与装运前检验有关的其他法律和法规的副本。对于与装运前检验有关的法律和法规的变更，在未正式公布前不得实施。这些变更在公布后应立即通知秘书处。秘书处应将该信息的可获性通知各成员。
第６条 审议
在《ＷＴＯ协定》生效之日起第２年年底及此后每３年，部长级会议应审议本协定的条款及实施和运用情况，同时考虑本协定的目标及其运用过程中取得的经验。作为此类审议的结果，部长级会议可修正本协定的条款。
第７条 磋商
应请求，各成员应就影响本协定实施的任何事项与其他成员进行磋商。在此种情况下，应适用由《争端解决谅解》详述和适用的ＧＡＴＴ１９９４第２２条的规定。
第８条 争端解决
成员间有关本协定运用的任何争端应遵守由《争端解决谅解》详述和适用的ＧＡＴＴ１９９４第２３条的规定。
第９条 最后条款
１．各成员应为实施本协定而采取必要措施。
２．各成员应保证其法律和法规不违反本协定的条款。
AGREEMENT ON PRESHIPMENT INSPECTION
ANNEX 1A OF ANNEX 1 OF MARRAKESH AGREEMENT ESTABLISHING THE WORLDTRADE ORGANIZATION
AGREEMENT ON PRESHIPMENT INSPECTION
Members,
Noting that Ministers on 20 September 1986 agreed that the Uruguay
Round of Multilateral Trade Negotiations shall aim to "bring about
further liberalization and expansion of world trade", "strengthen the
role of GATT" and "increase the responsiveness of the GATT system to the
evolving international economic environment";
Noting that a number of developing country Members have recourse to
preshipment inspection;
Recognizing the need of developing countries to do so for as long
and in so far as it is necessary to verify the quality, quantity or
price of imported goods;
Mindful that such programmes must be carried out without giving rise
to unnecessary delays or unequal treatment;
Noting that this inspection is by definition carried out on the
territory of exporter Members;
Recognizing the need to establish an agreed international framework
of rights and obligations of both user Members and exporter Members;
Recognizing that the principles and obligations of GATT 1994 apply
to those activities of preshipment inspection entities that are mandated
by governments that are Members of the WTO;
Recognizing that it is desirable to provide transparency of the
operation of preshipment inspection entities and of laws and regulations
relating to preshipment inspection;
Desiring to provide for the speedy, effective and equitable
resolution of disputes between exporters and preshipment inspection
entities arising under this Agreement;
Hereby agree as follows:
Article 1 Coverage-Definitions
1. This Agreement shall apply to all preshipment inspection
activities carried out on the territory of Members, whether such
activities are contracted or mandated by the government, or any
government body, of a Member.
2. The term "user Member" means a Member of which the government or
any government body contracts for or mandates the use of preshipment
inspection activities.
3. Preshipment inspection activities are all activities relating to
the verification of the quality, the quantity, the price, including
currency exchange rate and financial terms, and/or the customs
classification of goods to be exported to the territory of the user
Member.
4. The term "preshipment inspection entity" is any entity contracted
or mandated by a Member to carry out preshipment inspection activities.
(Notes 1)
Notes 1: It is understood that this provision does not obligate
Members to allow government entities of other Members to conduct
preshipment inspection activities on their territory.
Article 2 Obligations of User Members
Non-discrimination
1. User Members shall ensure that preshipment inspection activities
are carried out in a non-discriminatory manner, and that the procedures
and criteria employed in the conduct of these activities are objective
and are applied on an equal basis to all exporters affected by such
activities. They shall ensure uniform performance of inspection by all
the inspectors of the preshipment inspection entities contracted or
mandated by them.
Governmental Requirements
2. User Members shall ensure that in the course of preshipment
inspection activities relating to their laws, regulations and
requirements, the provisions of paragraph 4 of Article III of GATT 1994
are respected to the extent that these are relevant.
Site of Inspection
3. User Members shall ensure that all preshipment inspection
activities, including the issuance of a Clean Report of Findings or a
note of non-issuance, are performed in the customs territory from which
the goods are exported or, if the inspection cannot be carried out in
that customs territory given the complex nature of the products
involved, or if both parties agree, in the customs territory in which
the goods are manufactured.
Standards
4. User Members shall ensure that quantity and quality inspections
are performed in accordance with the standards defined by the seller and
the buyer in the purchase agreement and that, in the absence of such
standards, relevant international standards (Notes 2) apply.
Notes 2: An international standard is a standard adopted by a
governmental or non-governmental body whose membership is open to all
Members, one of whose recognized activities is in the field of
standardization.
Transparency
5. User Members shall ensure that preshipment inspection activities
are conducted in a transparent manner.
6. User Members shall ensure that, when initially contacted by
exporters, preshipment inspection entities provide to the exporters a
list of all the information which is necessary for the exporters to
comply with inspection requirements. The preshipment inspection entities
shall provide the actual information when so requested by exporters.
This information shall include a reference to the laws and regulations
of user Members relating to preshipment inspection activities, and shall
also include the procedures and criteria used for inspection and for
price and currency exchange-rate verification purposes, the exporters'
rights vis-à-vis the inspection entities, and the appeals procedures
set up under paragraph 21. Additional procedural requirements or changes
in existing procedures shall not be applied to a shipment unless the
exporter concerned is informed of these changes at the time the
inspection date is arranged. However, in emergency situations of the
types addressed by Articles XX and XXI of GATT 1994, such additional
requirements or changes may be applied to a shipment before the exporter
has been informed. This assistance shall not, however, relieve exporters
from their obligations in respect of compliance with the import
regulations of the user Members.
7. User Members shall ensure that the information referred to in
paragraph 6 is made available to exporters in a convenient manner, and
that the preshipment inspection offices maintained by preshipment
inspection entities serve as information points where this information
is available.
8. User Members shall publish promptly all applicable laws and
regulations relating to preshipment inspection activities in such a
manner as to enable other governments and traders to become acquainted
with them.
Protection of Confidential Business Information
9. User Members shall ensure that preshipment inspection entities
treat all information received in the course of the preshipment
inspection as business confidential to the extent that such information
is not already published, generally available to third parties, or
otherwise in the public domain. User Members shall ensure that
preshipment inspection entities maintain procedures to this end.
10. User Members shall provide information to Members on request on
the measures they are taking to give effect to paragraph 9. The
provisions of this paragraph shall not require any Member to disclose
confidential information the disclosure of which would jeopardize the
effectiveness of the preshipment inspection programmes or would
prejudice the legitimate commercial interest of particular enterprises,
public or private.
11. User Members shall ensure that preshipment inspection entities do
not divulge confidential business information to any third party, except
that preshipment inspection entities may share this information with the
government entities that have contracted or mandated them. User Members
shall ensure that confidential business information which they receive
from preshipment inspection entities contracted or mandated by them is
adequately safeguarded. Preshipment inspection entities shall share
confidential business information with the governments contracting or
mandating them only to the extent that such information is customarily
required for letters of credit or other forms of payment or for customs,
import licensing or exchange control purposes.
12. User Members shall ensure that preshipment inspection entities do
not request exporters to provide information regarding:
(a) manufacturing data related to patented, licensed or undisclosed
processes, or to processes for which a patent is pending;
(b) unpublished technical data other than data necessary to
demonstrate compliance with technical regulations or standards;
(c) internal pricing, including manufacturing costs;
(d) profit levels;
(e) the terms of contracts between exporters and their suppliers
unless it is not otherwise possible for the entity to conduct the
inspection in question. In such cases, the entity shall only request the
information necessary for this purpose.
13. The information referred to in paragraph 12, which preshipment
inspection entities shall not otherwise request, may be released
voluntarily by the exporter to illustrate a specific case.
Conflicts of Interest
14. User Members shall ensure that preshipment inspection entities,
bearing in mind also the provisions on protection of confidential
business information in paragraphs 9 through 13, maintain procedures to
avoid conflicts of interest:
(a) between preshipment inspection entities and any related entities
of the preshipment inspection entities in question, including any
entities in which the latter have a financial or commercial interest or
any entities which have a financial interest in the preshipment
inspection entities in question, and whose shipments the preshipment
inspection entities are to inspect;
(b) between preshipment inspection entities and any other entities,
including other entities subject to preshipment inspection, with the
exception of the government entities contracting or mandating the
inspections;
(c) with divisions of preshipment inspection entities engaged in
activities other than those required to carry out the inspection
process.
Delays
15. User Members shall ensure that preshipment inspection entities
avoid unreasonable delays in inspection of shipments. User Members shall
ensure that, once a preshipment inspection entity and an exporter agree
on an inspection date, the preshipment inspection entity conducts the
inspection on that date unless it is rescheduled on a mutually agreed
basis between the exporter and the preshipment inspection entity, or the
preshipment inspection entity is prevented from doing so by the exporter
or by force majeure. (Notes 3)
Notes 3: It is understood that, for the purposes of this Agreement,
"force majeure" shall mean "irresistible compulsion or coercion,
unforeseeable course of events excusing from fulfilment of contract".
16. User Members shall ensure that, following receipt of the final
documents and completion of the inspection, preshipment inspection
entities, within five working days, either issue a Clean Report of
Findings or provide a detailed written explanation specifying the
reasons for non-issuance. User Members shall ensure that, in the latter
case, preshipment inspection entities give exporters the opportunity to
present their views in writing and, if exporters so request, arrange for
re-inspection at the earliest mutually convenient date.
17. User Members shall ensure that, whenever so requested by the
exporters, preshipment inspection entities undertake, prior to the date
of physical inspection, a preliminary verification of price and, where
applicable, of currency exchange rate, on the basis of the contract
between exporter and importer, the pro forma invoice and, where
applicable, the application for import authorization. User Members shall
ensure that a price or currency exchange rate that has been accepted by
a preshipment inspection entity on the basis of such preliminary
verification is not withdrawn, providing the goods conform to the import
documentation and/or import licence. They shall ensure that, after a
preliminary verification has taken place, preshipment inspection
entities immediately inform exporters in writing either of their
acceptance or of their detailed reasons for non-acceptance of the price
and/or currency exchange rate.
18. User Members shall ensure that, in order to avoid delays in
payment, preshipment inspection entities send to exporters or to
designated representatives of the exporters a Clean Report of Findings
as expeditiously as possible.
19. User Members shall ensure that, in the event of a clerical error
in the Clean Report of Findings, preshipment inspection entities correct
the error and forward the corrected information to the appropriate
parties as expeditiously as possible.
Price Verification
20. User Members shall ensure that, in order to prevent over-and
under-invoicing and fraud, preshipment inspection entities conduct price
verification (Notes 4) according to the following guidelines:
Notes 4: The obligations of user Members with respect to the
services of preshipment inspection entities in connection with customs
valuation shall be the obligations which they have accepted in GATT 1994
and the other Multilateral Trade Agreements in Annex 1A of the WTO
Agreement.
(a) preshipment inspection entities shall only reject a contract
price agreed between an exporter and an importer if they can demonstrate
that their findings of an unsatisfactory price are based on a
verification process which is in conformity with the criteria set out in
subparagraphs (b) through (e);
(b) the preshipment inspection entity shall base its price
comparison for the verification of the export price on the price(s) of
identical or similar goods offered for export from the same country of
exportation at or about the same time, under competitive and comparable
conditions of sale, in conformity with customary commercial practices
and net of any applicable standard discounts. Such comparison shall be
based on the following:
(i) only prices providing a valid basis of comparison shall be used,
taking into account the relevant economic factors pertaining to the
country of importation and a country or countries used for price
comparison;
(ii) the preshipment inspection entity shall not rely upon the price
of goods offered for export to different countries of importation to
arbitrarily impose the lowest price upon the shipment;
(iii) the preshipment inspection entity shall take into account the
specific elements listed in subparagraph (c);
(iv) at any stage in the process described above, the preshipment
inspection entity shall provide the exporter with an opportunity to
explain the price;
(c) when conducting price verification, preshipment inspection
entities shall make appropriate allowances for the terms of the sales
contract and generally applicable adjusting factors pertaining to the
transaction; these factors shall include but not be limited to the
commercial level and quantity of the sale, delivery periods and
conditions, price escalation clauses, quality specifications, special
design features, special shipping or packing specifications, order size,
spot sales, seasonal influences, licence or other intellectual property
fees, and services rendered as part of the contract if these are not
customarily invoiced separately; they shall also include certain
elements relating to the exporter's price, such as the contractual
relationship between the exporter and importer;
(d) the verification of transportation charges shall relate only to
the agreed price of the mode of transport in the country of exportation
as indicated in the sales contract;
(e) the following shall not be used for price verification purposes:
(i) the selling price in the country of importation of goods
produced in such country;
(ii) the price of goods for export from a country other than the
country of exportation;
(iii) the cost of production;
(iv) arbitrary or fictitious prices or values.
Appeals Procedures
21. User Members shall ensure that preshipment inspection entities
establish procedures to receive, consider and render decisions
concerning grievances raised by exporters, and that information
concerning such procedures is made available to exporters in accordance
with the provisions of paragraphs 6 and 7. User Members shall ensure
that the procedures are developed and maintained in accordance with the
following guidelines:
(a) preshipment inspection entities shall designate one or more
officials who shall be available during normal business hours in each
city or port in which they maintain a preshipment inspection
administrative office to receive, consider and render decisions on
exporters' appeals or grievances;
(b) exporters shall provide in writing to the designated official(s)
the facts concerning the specific transaction in question, the nature of
the grievance and a suggested solution;
(c) the designated official(s) shall afford sympathetic
consideration to exporters' grievances and shall render a decision as
soon as possible after receipt of the documentation referred to in
subparagraph(b).
Derogation
22. By derogation to the provisions of Article 2, user Members shall
provide that, with the exception of part shipments, shipments whose
value is less than a minimum value applicable to such shipments as
defined by the user Member shall not be inspected, except in exceptional
circumstances. This minimum value shall form part of the information
furnished to exporters under the provisions of paragraph 6.
Article 3 Obligations of Exporter Members
Non-discrimination
1. Exporter Members shall ensure that their laws and regulations
relating to preshipment inspection activities are applied in a
non-discriminatory manner.
Transparency
2. Exporter Members shall publish promptly all applicable laws and
regulations relating to preshipment inspection activities in such a
manner as to enable other governments and traders to become acquainted
with them.
Technical Assistance
3. Exporter Members shall offer to provide to user Members, if
requested, technical assistance directed towards the achievement of the
objectives of this Agreement on mutually agreed terms. (Notes 5)
Notes 5: It is understood that such technical assistance may be
given on a bilateral, plurilateral or multilateral basis.
Article 4 Independent Review Procedures
Members shall encourage preshipment inspection entities and
exporters mutually to resolve their disputes. However, two working days
after submission of the grievance in accordance with the provisions of
paragraph 21 of Article 2, either party may refer the dispute to
independent review. Members shall take such reasonable measures as may
be available to them to ensure that the following procedures are
established and maintained to this end:
(a) these procedures shall be administered by an independent entity
constituted jointly by an organization representing preshipment
inspection entities and an organization representing exporters for the
purposes of this Agreement;
(b) the independent entity referred to in subparagraph (a) shall
establish a list of experts as follows:
(i) a section of members nominated by an organization representing
preshipment inspection entities;
(ii) a section of members nominated by an organization representing
exporters;
(iii) a section of independent trade experts, nominated by the
independent entity referred to in subparagraph (a).
The geographical distribution of the experts on this list shall be
such as to enable any disputes raised under these procedures to be dealt
with expeditiously. This list shall be drawn up within two months of the
entry into force of the WTO Agreement and shall be updated annually. The
list shall be publicly available. It shall be notified to the
Secretariat and circulated to all Members;
(c) an exporter or preshipment inspection entity wishing to raise a
dispute shall contact the independent entity referred to in subparagraph
(a) and request the formation of a panel. The independent entity shall
be responsible for establishing a panel. This panel shall consist of
three members. The members of the panel shall be chosen so as to avoid
unnecessary costs and delays. The first member shall be chosen from
section (i) of the above list by the preshipment inspection entity
concerned, provided that this member is not affiliated to that entity.
The second member shall be chosen from section (ii) of the above list by
the exporter concerned, provided that this member is not affiliated to
that exporter. The third member shall be chosen from section (iii) of
the above list by the independent entity referred to in subparagraph
(a). No objections shall be made to any independent trade expert drawn
from section (iii) of the above list;
(d) the independent trade expert drawn from section (iii) of the
above list shall serve as the chairman of the panel. The independent
trade expert shall take the necessary decisions to ensure an expeditious
settlement of the dispute by the panel, for instance, whether the facts
of the case require the panelists to meet and, if so, where such a
meeting shall take place, taking into account the site of the inspection
in question;
(e) if the parties to the dispute so agree, one independent trade
expert could be selected from section (iii) of the above list by the
independent entity referred to in subparagraph (a) to review the dispute
in question. This expert shall take the necessary decisions to ensure an
expeditious settlement of the dispute, for instance taking into account
the site of the inspection in question;
(f) the object of the review shall be to establish whether, in the
course of the inspection in dispute, the parties to the dispute have
complied with the provisions of this Agreement. The procedures shall be
expeditious and provide the opportunity for both parties to present
their views in person or in writing;
(g) decisions by a three-member panel shall be taken by majority
vote. The decision on the dispute shall be rendered within eight working
days of the request for independent review and be communicated to the
parties to the dispute. This time-limit could be extended upon agreement
by the parties to the dispute. The panel or independent trade expert
shall apportion the costs, based on the merits of the case;
(h) the decision of the panel shall be binding upon the preshipment
inspection entity and the exporter which are parties to the dispute.
Article 5 Notification
Members shall submit to the Secretariat copies of the laws and
regulations by which they put this Agreement into force, as well as
copies of any other laws and regulations relating to preshipment
inspection, when the WTO Agreement enters into force with respect to the
Member concerned. No changes in the laws and regulations relating to
preshipment inspection shall be enforced before such changes have been
officially published. They shall be notified to the Secretariat
immediately after their publication. The Secretariat shall inform the
Members of the availability of this information.
Article 6 Review
At the end of the second year from the date of entry into force of
the WTO Agreement and every three years thereafter, the Ministerial
Conference shall review the provisions, implementation and operation of
this Agreement, taking into account the objectives thereof and
experience gained in its operation. As a result of such review, the
Ministerial Conference may amend the provisions of the Agreement.
Article 7 Consultation
Members shall consult with other Members upon request with respect
to any matter affecting the operation of this Agreement. In such cases,
the provisions of Article XXII of GATT 1994, as elaborated and applied
by the Dispute Settlement Understanding, are applicable to this
Agreement.
Article 8 Dispute Settlement
Any disputes among Members regarding the operation of this Agreement
shall be subject to the provisions of Article XXIII of GATT 1994, as
elaborated and applied by the Dispute Settlement Understanding.
Article 9 Final Provisions
1. Members shall take the necessary measures for the implementation
of the present Agreement.
2. Members shall ensure that their laws and regulations shall not be
contrary to the provisions of this Agreement.