出口费和检验费是否包含在货值中？——案例探讨

Case Description:

The appellant imported used cars from Japan with the assistance of a Japanese-based company (TSY).After successfully purchasing ten cars in a Japanese auction the appellant paid TSY the auction price and auction fees.It also paid TSY for the cost of export fees and inspection charges.Under ＄60 of the Customs and Excise Act 1996 an importer must specify to the New Zealand Customs Service the value of imported goods.The issue was whether this value included export fees and inspection charges as part of the total value.The Customs Service ruled that it did.The appellant appealed this determination to the High Court which held that the total value under ＄60 includes export fees paid，but not inspection charges.The appellant appeals to the Court of Appeal against the inclusion of export fees under ＄60.

Whether the export fees is part of the “price paid”by the appellant depends on the meaning of the relevant provisions of the second schedule to the Customs and Excise Act.Schedule 2 is designed to give effect in New Zealand law to the Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (the Agreement).The Court of Appeal considered that the relevant transactions，because of their international character，may have also been subject to the provisions of the CISG (however at the time in question Japan had not yet ratified the CISG).The Court noted that neither counsel for the appellant or respondent raised argument on the applicability of the CISG to the present appeal.In the end，however，the Court considered that the relevant law directly applicable to the appeal was the Agreement.

The Court then had to determine whether TSY acted，in the words of the Agreement，as a buying agent for the appellant when purchasing the ten cars for export to New Zealand.If TSY was considered to be the appellant's buying agent then the export fees were not includable as part of the price paid under ＄60 （the Court held that this was so and the appeal was therefore allowed）.As the CISG does not deal with agency its provisions were therefore of little assistance to the Court （图8-5）.

(Adapted from:ALBERT H.KRITZER，CISG DATABASE，PACE University)

图8-5　Are the export fees and inspection charges included in the value of the goods？

Question:

Which kind of law or rule was adapted in this case?How does the laws adapt?

Answer:(www.xing528.com)

This case has adapted 3 different laws:

1.Domestic law in New Zealand:＄60 of the Customs and Excise Act 1996

“An importer must specify to the New Zealand Customs Service the value of imported goods.”

2.Multilaterial agreement:General Agreement on Tariffs and Trade 1994 (the Agreement)

“If TSY was considered to be the appellant's buying agent then the export fees were not includable as part of the price paid under ＄60.”

3.International Convention:The United Nations Convention on Contracts for the International Sale of Goods，CISG

“As the CISG does not deal with agency its provisions were therefore of little assistance to the Court.”