AGREEMENT ON IMPLEMENTATION OF ARTICLE VII
OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994
GENERAL INTRODUCTORY COMMENTARY
1. The primary basis for customs value under this Agreement is "transaction value" as defined in Article 1. Article 1 is to be read together with Article 8 which provides, inter alia, for adjustments to the price actually paid or payable in cases where certain specific elements which are considered to form a part of the value for customs purposes are incurred by the buyer but are not included in the price actually paid or payable for the imported goods. Article 8 also provides for the inclusion in the transaction value of certain considerations which may pass from the buyer to the seller in the form of specified goods or services rather than in the form of money. Articles 2 through 7 provide methods of determining the customs value whenever it cannot be determined under the provisions of Article 1.
2. Where the customs value cannot be determined under the provisions of Article 1 there should normally be a process of consultation between the customs administration and importer with a view to arriving at a basis of value under the provisions of Article 2 or
3. It may occur, for example, that the importer has information about the customs value of identical or similar imported goods which is not immediately available to the customs administration in the port of importation. On the other hand, the customs administration may have information about the customs value of identical or similar imported goods which is not readily available to the importer. A process of consultation between the two parties will enable information to be exchanged, subject to the requirements of commercial confidentiality, with a view to determining a proper basis of value for customs purposes.
3. Articles 5 and 6 provide two bases for determining the customs value where it cannot be determined on the basis of the transaction value of the imported goods or of identical or similar imported goods. Under paragraph 1 of Article 5 the customs value is determined on the basis of the price at which the goods are sold in the condition as imported to an unrelated buyer in the country of importation. The importer also has the right to have goods which are further processed after importation valued under the provisions of Article 5 if the importer so requests. Under Article 6 the customs value is determined on the basis of the computed value. Both these methods present certain difficulties and because of this the importer is given the right, under the provisions of Article 4, to choose the order of application of the two methods.
4. Article 7 sets out how to determine the customs value in cases where it cannot be determined under the provisions of any of the preceding Articles.
Members,
Having regard to the Multilateral Trade Negotiations;
Desiring to further the objectives of GATT 1994 and to secure additional benefits for the international trade of developing countries;
Recognizing the importance of the provisions of Article VII of GATT 1994 and desiring to elaborate rules for their application in order to provide greater uniformity and certainty in their implementation;
Recognizing the need for a fair, uniform and neutral system for the valuation of goods for customs purposes that precludes the use of arbitrary or fictitious customs values;
Recognizing that the basis for valuation of goods for customs purposes should, to the greatest extent possible, be the transaction value of the goods being valued;
Recognizing that customs value should be based on simple and equitable criteria consistent with commercial practices and that valuation procedures should be of general application without distinction between sources of supply;
Recognizing that valuation procedures should not be used to combat dumping;
Hereby agree as follows:
PART I
RULES ON CUSTOMS VALUATION
Article 1
1. The customs value of imported goods shall be the transaction value, that is the price actually paid or payable for the goods when sold for export to the country of importation adjusted in accordance with the provisions of Article 8, provided:
(a) that there are no restrictions as to the disposition or use of the goods by the
buyer other than restrictions which:
(i) are imposed or required by law or by the public authorities in the
country of importation;
(ii) limit the geographical area in which the goods may be resold; or
(iii) do not substantially affect the value of the goods;
(b) that the sale or price is not subject to some condition or consideration for
which a value cannot be determined with respect to the goods being valued;
(c) that 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, unless an
appropriate adjustment can be made in accordance with the provisions of Article 8;
and
(d) that the buyer and seller are not related, or where the buyer and seller are
related, that the transaction value is acceptable for customs purposes under the
provisions of paragraph 2.
2. (a) In determining whether the transaction value is acceptable for the
purposes of paragraph 1, the fact that the buyer and the seller are related within the
meaning of Article 15 shall not in itself be grounds for regarding the transaction value
as unacceptable. In such case the circumstances surrounding the sale shall be
examined and the transaction value shall be accepted provided that the relationship
did not influence the price. If, in the light of information provided by the importer
or otherwise, the customs administration has grounds for considering that the
relationship influenced the price, it shall communicate its grounds to the importer and
the importer shall be given a reasonable opportunity to respond. If the importer so
requests, the communication of the grounds shall be in writing.
(b) In a sale between related persons, the transaction value shall be accepted and
the goods valued in accordance with the provisions of paragraph 1 whenever the
importer demonstrates that such value closely approximates to one of the following
occurring at or about the same time:
(i) the transaction value in sales to unrelated buyers of identical or
similar goods for export to the same country of importation;
(ii) the customs value of identical or similar goods as determined under
the provisions of Article 5;
(iii) the customs value of identical or similar goods as determined under
the provisions of Article 6;
In applying the foregoing tests, due account shall be taken of demonstrated
differences in commercial levels, quantity levels, the elements enumerated in
Article 8 and costs incurred by the seller in sales in which the seller and the buyer are
not related that are not incurred by the seller in sales in which the seller and the buyer
are related.
(c) The tests set forth in paragraph 2(b) are to be used at the initiative of the
importer and only for comparison purposes. Substitute values may not be
established under the provisions of paragraph 2(b).
Article 2
1. (a) If the customs value of the imported goods cannot be determined
under the provisions of Article 1, the customs value shall be the transaction value of
identical goods sold for export to the same country of importation and exported at or
about the same time as the goods being valued.
(b) In applying this Article, the transaction value of identical goods in a sale at
the same commercial level and in substantially the same quantity as the goods being
valued shall be used to determine the customs value. Where no such sale is found,
the transaction value of identical goods sold at a different commercial level and/or in
different quantities, adjusted to take account of differences attributable to commercial
level and/or to quantity, shall be used, provided that such adjustments can be made on
the basis of demonstrated evidence which clearly establishes the reasonableness and
accuracy of the adjustment, whether the adjustment leads to an increase or a decrease
in the value.
2. Where the costs and charges referred to in paragraph 2 of Article 8 are included in the transaction value, an adjustment shall be made to take account of significant differences in such costs and charges between the imported goods and the identical goods in question arising from differences in distances and modes of transport.
3. If, in applying this Article, more than one transaction value of identical goods is found, the lowest such value shall be used to determine the customs value of the imported goods.
Article 3
1. (a) If the customs value of the imported goods cannot be determined
under the provisions of Articles 1 and 2, the customs value shall be the transaction
value of similar goods sold for export to the same country of importation and
exported at or about the same time as the goods being valued.
(b) In applying this Article, the transaction value of similar goods in a sale at the
same commercial level and in substantially the same quantity as the goods being
valued shall be used to determine the customs value. Where no such sale is found,
the transaction value of similar goods sold at a different commercial level and/or in
different quantities, adjusted to take account of differences attributable to commercial
level and/or to quantity, shall be used, provided that such adjustments can be made on
the basis of demonstrated evidence which clearly establishes the reasonableness and
accuracy of the adjustment, whether the adjustment leads to an increase or a decrease
in the value.
2. Where the costs and charges referred to in paragraph 2 of Article 8 are included in the transaction value, an adjustment shall be made to take account of significant differences in such costs and charges between the imported goods and the similar goods in question arising from differences in distances and modes of transport.
3. If, in applying this Article, more than one transaction value of similar goods is found, the lowest such value shall be used to determine the customs value of the imported goods.
Article 4
If the customs value of the imported goods cannot be determined under the provisions of Articles 1, 2 and 3, the customs value shall be determined under the provisions of Article 5 or, when the customs value cannot be determined under that Article, under the provisions of Article 6 except that, at the request of the importer, the order of application of Articles 5 and 6 shall be reversed.
Article 5
1. (a) If the imported goods or identical or similar imported goods are sold
in the country of importation in the condition as imported, the customs value of the
imported goods under the provisions of this Article shall be based on the unit price at
which the imported goods or identical or similar imported goods are so sold in the
greatest aggregate quantity, at or about the time of the importation of the goods being
valued, to persons who are not related to the persons from whom they buy such goods,
subject to deductions for the following:
(i) either the commissions usually paid or agreed to be paid or the
additions usually made for profit and general expenses in connection with
sales in such country of imported goods of the same class or kind;
(ii) the usual costs of transport and insurance and associated costs
incurred within the country of importation;
(iii) where appropriate, the costs and charges referred to in paragraph 2 of
Article 8; and
(iv) the customs duties and other national taxes payable in the country of
importation by reason of the importation or sale of the goods.
(b) If neither the imported goods nor identical nor similar imported goods are
sold at or about the time of importation of the goods being valued, the customs value
shall, subject otherwise to the provisions of paragraph 1(a), be based on the unit price
at which the imported goods or identical or similar imported goods are sold in the
country of importation in the condition as imported at the earliest date after the
importation of the goods being valued but before the expiration of 90 days after such
importation.
2. If neither the imported goods nor identical nor similar imported goods are sold in the country of importation in the condition as imported, then, if the importer so requests, the customs value shall be based on the unit price at which the imported goods, after further processing, are sold in the greatest aggregate quantity to persons in the country of importation who are not related to the persons from whom they buy such goods, due allowance being made for the value added by such processing and the deductions provided for in paragraph 1(a).
Article 6
1. The customs value of imported goods under the provisions of this Article shall be based on a computed value. Computed value shall consist of the sum of:
(a) the cost or value of materials and fabrication or other processing employed in
producing the imported goods;
(b) an amount for profit and general expenses equal to that usually reflected in
sales of goods of the same class or kind as the goods being valued which are made by
producers in the country of exportation for export to the country of importation;
(c) the cost or value of all other expenses necessary to reflect the valuation
option chosen by the Member under paragraph 2 of Article 8 .
2. No Member may require or compel any person not resident in its own territory to produce for examination, or to allow access to, any account or other record for the purposes of determining a computed value. However, information supplied by the producer of the goods for the purposes of determining the customs value under the provisions of this Article may be verified in another country by the authorities of the country of importation with the agreement of the producer and provided they give sufficient advance notice to the government of the country in question and the latter does not object to the investigation.
Article 7
1. If the customs value of the imported goods cannot be determined under the provisions of Articles 1 through 6, inclusive, the customs value shall be determined using reasonable means consistent with the principles and general provisions of this Agreement and of Article VII of GATT 1994 and on the basis of data available in the country of importation.
2. No customs value shall be determined under the provisions of this Article on the basis of:
(a) the selling price in the country of importation of goods produced in such
country;
(b) a system which provides for the acceptance for customs purposes of the
higher of two alternative values;
(c) the price of goods on the domestic market of the country of exportation;
(d) the cost of production other than computed values which have been
determined for identical or similar goods in accordance with the provisions of Article
6;
(e) the price of the goods for export to a country other than the country of
importation;
(f) minimum customs values; or
(g) arbitrary or fictitious values.
3. If the importer so requests, the importer shall be informed in writing of the customs value determined under the provisions of this Article and the method used to determine such value.
Article 8
1. In determining the customs value under the provisions of Article 1, there shall be added to the price actually paid or payable for the imported goods:
(a) the following, to the extent that they are incurred by the buyer but are not
included in the price actually paid or payable for the goods:
(i) commissions and brokerage, except buying commissions;
(ii) the cost of containers which are treated as being one for customs
purposes with the goods in question;
(iii) the cost of packing whether for labour or materials;
(b) the value, apportioned as appropriate, of the following goods and services
where supplied directly or indirectly by the buyer free of charge or at reduced cost for
use in connection with the production and sale for export of the imported goods, to
the extent that such value has not been included in the price actually paid or payable:
(i) materials, components, parts and similar items incorporated in the
imported goods;
(ii) tools, dies, moulds and similar items used in the production of the
imported goods;
(iii) materials consumed in the production of the imported goods;
(iv) engineering, development, artwork, design work, and plans and
sketches undertaken elsewhere than in the country of importation and
necessary for the production of the imported goods;
(c) royalties and licence fees related to the goods being valued that the buyer
must pay, either directly or indirectly, as a condition of sale of the goods being valued,
to the extent that such royalties and fees are not included in the price actually paid or
payable;
(d) the value of any part of the proceeds of any subsequent resale, disposal or use
of the imported goods that accrues directly or indirectly to the seller.
2. In framing its legislation, each Member shall provide for the inclusion in or the exclusion from the customs value, in whole or in part, of the following:
(a) the cost of transport of the imported goods to the port or place of importation;
(b) loading, unloading and handling charges associated with the transport of the
imported goods to the port or place of importation; and
(c) the cost of insurance.
3. Additions to the price actually paid or payable shall be made under this Article only on the basis of objective and quantifiable data.
4. No additions shall be made to the price actually paid or payable in determining the customs value except as provided in this Article.
Article 9
1. Where the conversion of currency is necessary for the determination of the customs value, the rate of exchange to be used shall be that duly published by the competent authorities of the country of importation concerned and shall reflect as effectively as possible, in respect of the period covered by each such document of publication, the current value of such currency in commercial transactions in terms of the currency of the country of importation.
2. The conversion rate to be used shall be that in effect at the time of exportation or the time of importation, as provided by each Member.
Article 10
All information which is by nature confidential or which is provided on a confidential basis for the purposes of customs valuation shall be treated as strictly confidential by the authorities concerned who shall not disclose it without the specific permission of the person or government providing such information, except to the extent that it may be required to be disclosed in the context of judicial proceedings.
Article 11
1. The legislation of each Member shall provide in regard to a determination of customs value for the right of appeal, without penalty, by the importer or any other person liable for the payment of the duty.
2. An initial right of appeal without penalty may be to an authority within the customs administration or to an independent body, but the legislation of each Member shall provide for the right of appeal without penalty to a judicial authority.
3. Notice of the decision on appeal shall be given to the appellant and the reasons for such decision shall be provided in writing. The appellant shall also be informed of any rights of further appeal.
Article 12
Laws, regulations, judicial decisions and administrative rulings of general application giving effect to this Agreement shall be published in conformity with Article X of GATT 1994 by the country of importation concerned.
Article 13
If, in the course of determining the customs value of imported goods, it becomes necessary to delay the final determination of such customs value, the importer of the goods shall nevertheless be able to withdraw them from customs if, where so required, the importer provides sufficient guarantee in the form of a surety, a deposit or some other appropriate instrument, covering the ultimate payment of customs duties for which the goods may be liable. The legislation of each Member shall make provisions for such circumstances.
Article 14
The notes at Annex I to this Agreement form an integral part of this Agreement and the Articles of this Agreement are to be read and applied in conjunction with their respective notes. Annexes II and III also form an integral part of this Agreement.
Article 15
1. In this Agreement:
(a) "customs value of imported goods" means the value of goods for the purposes
of levying ad valorem duties of customs on imported goods;
(b) "country of importation" means country or customs territory of importation;
and
(c) "produced" includes grown, manufactured and mined.
2. In this Agreement:
(a) "identical goods" means goods which are the same in all respects, including
physical characteristics, quality and reputation. Minor differences in appearance
would not preclude goods otherwise conforming to the definition from being regarded
as identical;
(b) "similar goods" means goods which, although not alike in all respects, have
like characteristics and like component materials which enable them to perform the
same functions and to be commercially interchangeable. The quality of the goods,
their reputation and the existence of a trademark are among the factors to be
considered in determining whether goods are similar;
(c) the terms "identical goods" and "similar goods" do not include, as the case
may be, goods which incorporate or reflect engineering, development, artwork,
design work, and plans and sketches for which no adjustment has been made under
paragraph 1(b)(iv) of Article 8 because such elements were undertaken in the country
of importation;
(d) goods shall not be regarded as "identical goods" or "similar goods" unless
they were produced in the same country as the goods being valued;
(e) goods produced by a different person shall be taken into account only when
there are no identical goods or similar goods, as the case may be, produced by the
same person as the goods being valued.
3. In this Agreement "goods of the same class or kind" means goods which fall within a group or range of goods produced by a particular industry or industry sector, and includes identical or similar goods.
4. For the purposes of this Agreement, persons shall be deemed to be related only if:
(a) they are officers or directors of one another's businesses;
(b) they are legally recognized partners in business;
(c) they are employer and employee;
(d) any person directly or indirectly owns, controls or holds 5 per cent or more of
the outstanding voting stock or shares of both of them;
(e) one of them directly or indirectly controls the other;
(f) both of them are directly or indirectly controlled by a third person;
(g) together they directly or indirectly control a third person; or
(h) they are members of the same family.
5. Persons who are associated in business with one another in that one is the sole agent, sole distributor or sole concessionaire, however described, of the other shall be deemed to be related for the purposes of this Agreement if they fall within the criteria of paragraph 4.
Article 16
Upon written request, the importer shall have the right to an explanation in writing from the customs administration of the country of importation as to how the customs value of the importer’s goods was determined.
Article 17
Nothing in this Agreement shall be construed as restricting or calling into question the rights of customs administrations to satisfy themselves as to the truth or accuracy of any statement, document or declaration presented for customs valuation purposes.
PART II
ADMINISTRATION, CONSULTATIONS AND DISPUTE SETTLEMENT
Article 18
Institutions
1. There is hereby established a Committee on Customs Valuation (referred to in this Agreement as "the Committee") composed of representatives from each of the Members. The Committee shall elect its own Chairman and shall normally meet once a year, or as is otherwise envisaged by the relevant provisions of this Agreement, for the purpose of affording Members the opportunity to consult on matters relating to the administration of the customs valuation system by any Member as it might affect the operation of this Agreement or the furtherance of its objectives and carrying out such other responsibilities as may be assigned to it by the Members. The WTO Secretariat shall act as the secretariat to the Committee.
2. There shall be established a Technical Committee on Customs Valuation (referred to in this Agreement as "the Technical Committee") under the auspices of the Customs Co-operation Council (referred to in this Agreement as "the CCC"), which shall carry out the responsibilities described in Annex II to this Agreement and shall operate in accordance with the rules of procedure contained therein.
Article 19
Consultation s and Dispute Settlement
1. Except as otherwise provided herein, the Dispute Settlement Understanding is applicable to consultations and the settlement of disputes under this Agreement.
2. If any Member considers that any benefit accruing to it, directly or indirectly, under this Agreement is being nullified or impaired, or that the achievement of any objective of this Agreement is being impeded, as a result of the actions of another Member or of other Members, it may, with a view to reaching a mutually satisfactory solution of this matter, request consultations with the Member or Members in question. Each Member shall afford sympathetic consideration to any request from another Member for consultations.
3. The Technical Committee shall provide, upon request, advice and assistance to Members engaged in consultations.
4. At the request of a party to the dispute, or on its own initiative, a panel established to examine
a dispute relating to the provisions of this Agreement may request the Technical Committee to carry out an examination of any questions requiring technical consideration. The panel shall determine the terms of reference of the Technical Committee for the particular dispute and set a time period for receipt of the report of the Technical Committee. The panel shall take into consideration the report of the Technical Committee. In the event that the Technical Committee is unable to reach consensus on a matter referred to it pursuant to this paragraph, the panel should afford the parties to the dispute an opportunity to present their views on the matter to the panel.
5. Confidential information provided to the panel shall not be disclosed without formal authorization from the person, body or authority providing such information. Where such information is requested from the panel but release of such information by the panel is not authorized,
a non-confidential summary of this information, authorized by the person, body or authority providing the information, shall be provided.
PART III
SPECIAL AND DIFFERENTIAL TREATMENT
Article 20
1. Developing country Members not party to the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade done on 12 April 1979 may delay application of the provisions of this Agreement for a period not exceeding five years from the date of entry into force of the WTO Agreement for such Members. Developing country Members who choose to delay application of this Agreement shall notify the Director-General of the WTO accordingly.
2. In addition to paragraph 1, developing country Members not party to the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade done on 12 April 1979 may delay application of paragraph 2(b)(iii) of Article 1 and Article 6 for a period not exceeding three years following their application of all other provisions of this Agreement. Developing country Members that choose to delay application of the provisions specified in this paragraph shall notify the Director-General of the WTO accordingly.
3. Developed country Members shall furnish, on mutually agreed terms, technical assistance to developing country Members that so request. On this basis developed country Members shall draw up programmes of technical assistance which may include, inter alia, training of personnel, assistance in preparing implementation measures, access to sources of information regarding customs valuation methodology, and advice on the application of the provisions of this Agreement.
PART IV
FINAL PROVISIONS
Article 21
Reservations
Reservations may not be entered in respect of any of the provisions of this Agreement without the consent of the other Members.
Article 22
National Legislation
1. Each Member shall ensure, not later than the date of application of the provisions of this Agreement for it, the conformity of its laws, regulations and administrative procedures with the provisions of this Agreement.
2. Each Member shall inform the Committee of any changes in its laws and regulations relevant to this Agreement and in the administration of such laws and regulations.
Article 23
Review
The Committee shall review annually the implementation and operation of this Agreement taking into account the objectives thereof. The Committee shall annually inform the Council for Trade in Goods of developments during the period covered by such reviews.
Article 24
Secretariat
This Agreement shall be serviced by the WTO Secretariat except in regard to those responsibilities specifically assigned to the Technical Committee, which will be serviced by the CCC Secretariat.
ANNEX I
INTERPRETATIVE NOTES
General Note
Sequential Application of Valuation Methods
1. Articles 1 through 7 define how the customs value of imported goods is to be determined under the provisions of this Agreement. The methods of valuation are set out in a sequential order of application. The primary method for customs valuation is defined in Article 1 and imported goods are to be valued in accordance with the provisions of this Article whenever the conditions prescribed therein are fulfilled.
2. Where the customs value cannot be determined under the provisions of Article 1, it is to be determined by proceeding sequentially through the succeeding Articles to the first such Article under which the customs value can be determined. Except as provided in Article 4, it is only when the customs value cannot be determined under the provisions of a particular Article that the provisions of the next Article in the sequence can be used.
3. If the importer does not request that the order of Articles 5 and 6 be reversed, the normal order of the sequence is to be followed. If the importer does so request but it then proves impossible to determine the customs value under the provisions of Article 6, the customs value is to be determined under the provisions of Article 5, if it can be so determined.
4. Where the customs value cannot be determined under the provisions of Articles 1 through 6 it is to be determined under the provisions of Article 7.
Use of Generally Accepted Accounting Principles
1. "Generally accepted accounting principles" refers to the recognized consensus or substantial authoritative support within a country at a particular time as to which economic resources and obligations should be recorded as assets and liabilities, which changes in assets and liabilities should be recorded, how the assets and liabilities and changes in them should be measured, what information should be disclosed and how it should be disclosed, and which financial statements should be
prepared. These standards may be broad guidelines of general application as well as detailed practices and procedures.
2. For the purposes of this Agreement, the customs administration of each Member shall utilize information prepared in a manner consistent with generally accepted accounting principles in the country which is appropriate for the Article in question. For example, the determination of usual profit and general expenses under the provisions of Article 5 would be carried out utilizing information prepared in a manner consistent with generally accepted accounting principles of the country of importation. On the other hand, the determination of usual profit and general expenses under the provisions of Article 6 would be carried out utilizing information prepared in a manner consistent with generally accepted accounting principles of the country of production. As a further example, the determination of an element provided for in paragraph 1(b)(ii) of Article 8 undertaken in the country of importation would be carried out utilizing information in a manner consistent with the generally accepted accounting principles of that country.
Note to Article 1
Price Actually Paid or Payable
1. The price actually paid or payable is the total payment made or to be made by the buyer to or for the benefit of the seller for the imported goods. The payment need not necessarily take the form of a transfer of money. Payment may be made by way of letters of credit or negotiable instruments. Payment may be made directly or indirectly. An example of an indirect payment would be the settlement by the buyer, whether in whole or in part, of a debt owed by the seller.
2. Activities undertaken by the buyer on the buyer's own account, other than those for which an adjustment is provided in Article 8, are not considered to be an indirect payment to the seller, even though they might be regarded as of benefit to the seller. The costs of such activities shall not, therefore, be added to the price actually paid or payable in determining the customs value.
3. The customs value shall not include the following charges or costs, provided that they are distinguished from the price actually paid or payable for the imported goods:
(a) charges for construction, erection, assembly, maintenance or technical
assistance, undertaken after importation on imported goods such as industrial plant,
machinery or equipment;
(b) the cost of transport after importation;
(c) duties and taxes of the country of importation.
4. The price actually paid or payable refers to the price for the imported goods. Thus the flow of dividends or other payments from the buyer to the seller that do not relate to the imported goods are not part of the customs value.
Paragraph 1(a)(iii)
Among restrictions which would not render a price actually paid or payable unacceptable are restrictions which do not substantially affect the value of the goods. An example of such restrictions would be the case where a seller requires a buyer of automobiles not to sell or exhibit them prior to a fixed date which represents the beginning of a model year.
Paragraph 1(b)
1. If the sale or price is subject to some condition or consideration for which a value cannot be determined with respect to the goods being valued, the transaction value shall not be acceptable for customs purposes. Some examples of this include:
(a) the seller establishes the price of the imported goods on condition that the
buyer will also buy other goods in specified quantities;
(b) the price of the imported goods is dependent upon the price or prices at which
the buyer of the imported goods sells other goods to the seller of the imported goods;
(c) the price is established on the basis of a form of payment extraneous to the
imported goods, such as where the imported goods are semi-finished goods which
have been provided by the seller on condition that the seller will receive a specified
quantity of the finished goods.
2. However, conditions or considerations relating to the production or marketing of the imported goods shall not result in rejection of the transaction value. For example, the fact that the buyer furnishes the seller with engineering and plans undertaken in the country of importation shall not result in rejection of the transaction value for the purposes of Article 1. Likewise, if the buyer undertakes on the buyer’s own ac count, even though by agreement with the seller, activities relating to the marketing of the imported goods, the value of these activities is not part of the customs value nor shall such activities result in rejection of the transaction value.
Paragraph 2
1. Paragraphs 2(a) and 2(b) provide different means of establishing the acceptability of a transaction value.
2. Paragraph 2(a) provides that where the buyer and the seller are related, the circumstances surrounding the sale shall be examined and the transaction value shall be accepted as the customs value provided that the relationship did not influence the price. It is not intended that there should be an examination of the circumstances in all cases where the buyer and the seller are related. Such examination will only be required where there are doubts about the acceptability of the price. Where the customs administration have no doubts about the acceptability of the price, it should be accepted without requesting further information from the importer. For example, the customs administration may have previously examined the relationship, or it may already have detailed information concerning the buyer and the seller, and may already be satisfied from such examination or information that the relationship did not influence the price.
3. Where the customs administration is unable to accept the transaction value without further inquiry, it should give the importer an opportunity to supply such further detailed information as may be necessary to enable it to examine the circumstances surrounding the sale. In this context, the customs administration should be prepared to examine relevant aspects of the transaction, including the way in which the buyer and seller organize their commercial relations and the way in which the price in question was arrived at, in order to determine whether the relationship influenced the price. Where it can be shown that the buyer and seller, although related under the provisions of Article 15, buy from and sell to each other as if they were not related, this would demonstrate that the price had not been influenced by the relationship. As an example of this, if the price had been settled in a manner consistent with the normal pricing practices of the industry in question or with the way the seller settles prices for sales to buyers who are not related to the seller, this would demonstrate that the price had not been influenced by the relationship. As a further example, where it is shown that the price is adequate to ensure recovery of all costs plus a profit which is representative of the firm's
overall profit realized over a representative period of time (e.g. on an annual basis) in sales of goods of the same class or kind, this would demonstrate that the price had not been influenced.
4. Paragraph 2(b) provides an opportunity for the importer to demonstrate that the transaction value closely approximates to a "test" value previously accepted by the customs administration and is therefore acceptable under the provisions of Article 1. Where a test under paragraph 2(b) is met, it is not necessary to examine the question of influence under paragraph 2(a). If the customs administration has already sufficient information to be satisfied, without further detailed inquiries, that one of the tests provided in paragraph 2(b) has been met, there is no reason for it to require the importer to demonstrate that the test can be met. In paragraph 2(b) the term "unrelated buyers" means buyers who are not related to the seller in any particular case.
Paragraph 2(b)
A number of factors must be taken into consideration in determining whether one value "closely approximates" to another value. These factors include the nature of the imported goods, the nature of the industry itself, the season in which the goods are imported, and, whether the difference in values is commercially significant. Since these factors may vary from case to case, it would be impossible to apply a uniform standard such as a fixed percentage, in each case. For example, a small difference in value in a case involving one type of goods could be unacceptable while a large difference in a case involving another type of goods might be acceptable in determining whether the transaction value closely approximates to the "test" values set forth in paragraph 2(b) of Article 1.
Note to Article 2
1. In applying Article 2, the customs administration shall, wherever possible, use a sale of identical goods at the same commercial level and in substantially the same quantities as the goods being valued. Where no such sale is found, a sale of identical goods that takes place under any one of the following three conditions may be used:
(a) a sale at the same commercial level but in different quantities;
(b) a sale at a different commercial level but in substantially the same quantities;
or
(c) a sale at a different commercial level and in different quantities.
2. Having found a sale under any one of these three conditions adjustments will then be made, as the case may be, for:
(a) quantity factors only;
(b) commercial level factors only; or
(c) both commercial level and quantity factors.
3. The expression "and/or" allows the flexibility to use the sales and make the necessary adjustments in any one of the three conditions described above.
4. For the purposes of Article 2, the transaction value of identical imported goods means a customs value, adjusted as provided for in paragraphs 1(b) and 2, which has already been accepted under Article 1.
5. A condition for adjustment because of different commercial levels or different quantities is that such adjustment, whether it leads to an increase or a decrease in the value, be made only on the basis of demonstrated evidence that clearly establishes the reasonableness and accuracy of the adjustments, e.g. valid price lists containing prices referring to different levels or different quantities. As an example of this, if the imported goods being valued consist of a shipment of 10 units and the only identical imported goods for which a transaction value exists involved a sale of 500 units, and it is recognized that the seller grants quantity discounts, the required adjustment may be accomplished by resorting to the seller's price list and using that price applicable to a sale of 10 units. This does not require that a sale had to have been made in quantities of 10 as long as the price list has been established as being bona fide through sales at other quantities. In the absence of such an objective measure, however, the determination of a customs value under the provisions of Article 2 is not appropriate.
Note to Article 3
1. In applying Article 3, the customs administration shall, wherever possible, use a sale of similar goods at the same commercial level and in substantially the same quantities as the goods being valued. Where no such sale is found, a sale of similar goods that takes place under any one of the following three conditions may be used:
(a) a sale at the same commercial level but in different quantities;
(b) a sale at a different commercial level but in substantially the same quantities;
or
(c) a sale at a different commercial level and in different quantities.
2. Having found a sale under any one of these three conditions adjustments will then be made, as the case may be, for:
(a) quantity factors only;
(b) commercial level factors only; or
(c) both commercial level and quantity factors.
3. The expression "and/or" allows the flexibility to use the sales and make the necessary adjustments in any one of the three conditions described above.
4. For the purpose of Article 3, the transaction value of similar imported goods means a customs value, adjusted as provided for in paragraphs 1(b) and 2, which has already been accepted under Article 1.
5. A condition for adjustment because of different commercial levels or different quantities is that such adjustment, whether it leads to an increase or a decrease in the value, be made only on the basis of demonstrated evidence that clearly establishes the reasonableness and accuracy of the adjustment, e.g. valid price lists containing prices referring to different levels or different quantities. As an example of this, if the imported goods being valued consist of a shipment of 10 units and the only similar imported goods for which a transaction value exists involved a sale of 500 units, and it is recognized that the seller grants quantity discounts, the required adjustment may be accomplished by resorting to the seller's price list and using that price applicable to a sale of 10 units. This does not require that a sale had to have been made in quantities of 10 as long as the price list has been established as being bona fide through sales at other quantities. In the absence of such an objective
measure, however, the determination of a customs value under the provisions of Article 3 is not appropriate.
Note to Article 5
1. The term "unit price at which ... goods are sold in the greatest aggregate quantity" means the price at which the greatest number of units is sold in sales to persons who are not related to the persons from whom they buy such goods at the first commercial level after importation at which such sales take place.
2. As an example of this, goods are sold from a price list which grants favourable unit prices for purchases made in larger quantities.
Sale quantity Unit price Number of sales
Total quantity sold at each price
1-10 units 100 10 sales of 5 units
5 sales of 3 units
65
11-25 units 95 5 sales of 11 units 55
over 25 units 90 1 sale of 30 units
1 sale of 50 units
80
The greatest number of units sold at a price is 80; therefore, the unit price in the greatest aggregate quantity is 90.
3. As another example of this, two sales occur. In the first sale 500 units are sold at a price of 95 currency units each. In the second sale 400 units are sold at a price of 90 currency units each. In this example, the greatest number of units sold at a particular price is 500; therefore, the unit price in the greatest aggregate quantity is 95.
4. A third example would be the following situation where various quantities are sold at various prices.
(a) Sales
Sale quantity Unit price
40 units 100
30 units 90
15 units 100
50 units 95
25 units 105
35 units 90
5 units 100
(b) Totals
Total quantity sold Unit price
65 90
50 95
60 100
25 105
In this example, the greatest number of units sold at a particular price is 65; therefore, the unit price in the greatest aggregate quantity is 90.
5. Any sale in the importing country, as described in paragraph 1 above, to a person who supplies directly or indirectly free of charge or at reduced cost for use in connection with the production and sale for export of the imported goods any of the elements specified in paragraph 1(b) of Article 8, should not be taken into account in establishing the unit price for the purposes of Article 5.
6. It should be noted that "profit and general expenses" referred to in paragraph 1 of Article 5 should be taken as a whole. The figure for the purposes of this deduction should be determined on the basis of information supplied by or on behalf of the importer unless the importer's figures are inconsistent with those obtained in sales in the country of importation of imported goods of the same class or kind. Where the importer's figures are inconsistent with such figures, the amount for profit and general expenses may be based upon relevant information other than that supplied by or on behalf of the importer.
7. The "general expenses" include the direct and indirect costs of marketing the goods in question.
8. Local taxes payable by reason of the sale of the goods for which a deduction is not made under the provisions of paragraph 1(a)(iv) of Article 5 shall be deducted under the provisions of paragraph 1(a)(i) of Article 5.
9. In determining either the commissions or the usual profits and general expenses under the provisions of paragraph 1 of Article 5, the question whether certain goods are "of the same class or kind" as other goods must be determined on a case-by-case basis by reference to the circumstances involved. Sales in the country of importation of the narrowest group or range of imported goods of the same class or kind, which includes the goods being valued, for which the necessary information can be provided, should be examined. For the purposes of Article 5, "goods of the same class or kind" includes goods imported from the same country as the goods being valued as well as goods imported from other countries.
10. For the purposes of paragraph 1(b) of Article 5, the "earliest date" shall be the date by which sales of the imported goods or of identical or similar imported goods are made in sufficient quantity to establish the unit price.
11. Where the method in paragraph 2 of Article 5 is used, deductions made for the value added by further processing shall be based on objective and quantifiable data relating to the cost of such work. Accepted industry formulas, recipes, methods of construction, and other industry practices would form the basis of the calculations.
12. It is recognized that the method of valuation provided for in paragraph 2 of Article 5 would normally not be applicable when, as a result of the further processing, the imported goods lose their identity. However, there can be instances where, although the identity of the imported goods is lost, the value added by the processing can be determined accurately without unreasonable difficulty. On the other hand, there can also be instances where the imported goods maintain their identity but form such a minor element in the goods sold in the country of importation that the use of this valuation method would be unjustified. In view of the above, each situation of this type must be considered on a case-by-case basis.
Note to Article 6
1. As a general rule, customs value is determined under this Agreement on the basis of information readily available in the country of importation. In order to determine a computed value, however, it may be necessary to examine the costs of producing the goods being valued and other information which has to be obtained from outside the country of importation. Furthermore, in most cases the producer of the goods will be outside the jurisdiction of the authorities of the country of importation. The use of the computed value method will generally be limited to those cases where the buyer and seller are related, and the producer is prepared to supply to the authorities of the country of importation the necessary costings and to provide facilities for any subsequent verification which may be necessary.
2. The "cost or value" referred to in paragraph 1(a) of Article 6 is to be determined on the basis of information relating to the production of the goods being valued supplied by or on behalf of the producer. It is to be based upon the commercial accounts of the producer, provided that such accounts are consistent with the generally accepted accounting principles applied in the country where the goods are produced.
3. The "cost or value" shall include the cost of elements specified in paragraphs 1(a)(ii) and (iii) of Article 8. It shall also include the value, apportioned as appropriate under the provisions of the relevant note to Article 8, of any element specified in paragraph 1(b) of Article 8 which has been supplied directly or indirectly by the buyer for use in connection with the production of the imported goods. The value of the elements specified in paragraph 1(b)(iv) of Article 8 which are undertaken in the country of importation shall be included only to the extent that such elements are charged to the producer. It is to be understood that no cost or value of the elements referred to in this paragraph shall be counted twice in determining the computed value.
4. The "amount for profit and general expenses" referred to in paragraph 1(b) of Article 6 is to be determined on the basis of information supplied by or on behalf of the producer unless the producer's figures are inconsistent with those usually reflected in sales of goods of the same class or kind as the goods being valued which are made by producers in the country of exportation for export to the country of importation.
5. It should be noted in this context that the "amount for profit and general expenses" has to be taken as a whole. It follows that if, in any particular case, the producer's profit figure is low and the producer's general expenses are high, the producer's profit and general expenses taken together may nevertheless be consistent with that usually reflected in sales of goods of the same class or kind. Such a situation might occur, for example, if a product were being launched in the country of importation and the producer accepted a nil or low profit to offset high general expenses associated with the launch. Where the producer can demonstrate a low profit on sales of the imported goods because of particular commercial circumstances, the producer's actual profit figures should be taken into account provided that the producer has valid commercial reasons to justify them and the producer's pricing policy reflects usual pricing policies in the branch of industry concerned. Such a situation might occur, for example, where producers have been forced to lower prices temporarily
because of an unforeseeable drop in demand, or where they sell goods to complement a range of goods being produced in the country of importation and accept a low profit to maintain competitivity. Where the producer's own figures for profit and general expenses are not consistent with those usually reflected in sales of goods of the same class or kind as the goods being valued which are made by producers in the country of exportation for export to the country of importation, the amount for profit and general expenses may be based upon relevant information other than that supplied by or on behalf of the producer of the goods.
6. Where information other than that supplied by or on behalf of the producer is used for the purposes of determining a computed value, the authorities of the importing country shall inform the importer, if the latter so requests, of the source of such information, the data used and the calculations based upon such data, subject to the provisions of Article 10.
7. The "general expenses" referred to in paragraph 1(b) of Article 6 covers the direct and indirect costs of producing and selling the goods for export which are not included under paragraph 1(a) of Article 6.
8. Whether certain goods are "of the same class or kind" as other goods must be determined on a case-by-case basis with reference to the circumstances involved. In determining the usual profits and general expenses under the provisions of Article 6, sales for export to the country of importation of the narrowest group or range of goods, which includes the goods being valued, for which the necessary information can be provided, should be examined. For the purposes of Article 6, "goods of the same class or kind" must be from the same country as the goods being valued.
Note to Article 7
1. Customs values determined under the provisions of Article 7 should, to the greatest extent possible, be based on previously determined customs values.
2. The methods of valuation to be employed under Article 7 should be those laid down in Articles 1 through 6 but a reasonable flexibility in the application of such methods would be in conformity with the aims and provisions of Article 7.
3. Some examples of reasonable flexibility are as follows:
(a) Identical goods - the requirement that the identical goods should be exported
at or about the same time as the goods being valued could be flexibly interpreted;
identical imported goods produced in a country other than the country of exportation
of the goods being valued could be the basis for customs valuation; customs values
of identical imported goods already determined under the provisions of Articles 5 and
6 could be used.
(b) Similar goods - the requirement that the similar goods should be exported at
or about the same time as the goods being valued could be flexibly interpreted;
similar imported goods produced in a country other than the country of exportation of
the goods being valued could be the basis for customs valuation; customs values of
similar imported goods already determined under the provisions of Articles 5 and 6
could be used.
(c) Deductive method - the requirement that the goods shall have been sold in the
"condition as imported" in paragraph 1(a) of Article 5 could be flexibly interpreted;
the "90 days" requirement could be administered flexibly.
海关估价协议评述 (1)海关估价的概念。海关估价是指一国(地区)在对外贸易中为执行关税政策，根据法定的价格标准和程序，为征收关税而确定某进出口商品完税价格的行为或过程。 海关估价是国际贸易中的一个重要环节，是为征收从价关税而产生的一项工作程序。以货物的交易价格作为征收进出口关税基础的从价关税是世界各国和地区使用得最广泛的一种关税措施。征收从价关税的关键是有关商品的交易价格，然而，同种商品在同一报关时间可能会有好几种交易价格。多数商品会因交易时间、交易数量、交易方式、交易条件等方面的不同而有很大的价格差异；国际商务活动中可能存在的不正当商业行为会影响交易价格的真实性；甚至有些情况下货物在通关时根本就不存在交易价格(例如委托寄售的商品)，于是就产生了如何确认合理的交易价格以便按从价关税计征进出口关税的问题。为此，海关当局对任何一种适用于从价关税的进出口商品都必须先审核其交易价格的合理性，必要时对之进行调整，从而确定其最终的合理的完税价格，这就使海关估价应运而生。 (2)海关估价的特点。海关估价是在商业估价的基础上发展起来的。虽然海关估价也是一种计算商品价值的过程，但它与商业估价毕竟有所区别，具有其自身特点。 首先，海关估价的目的主要是正确确定海关征税的税基，对有关物品征收关税，为关税政策服务。 其次，海关估价的主体只是海关一方，其客体是所有进出口的应税商品，包括一些非交易的物品，例如礼品、展览品等。 最后，为了保证统一性，保证对所有进出口的物品公平地征收税款，避免产生对不同买卖方的歧视，海关估价不仅要考虑到某一交易的买卖双方，而且要同时考虑到所有类似交易的其他买卖双方。换言之，海关估价必须采用包括价格基础、估价方法在内的统一的估价标准。 (3)海关估价的作用。海关估价是征收关税的前提，是海关的一项重要职责。其作用主要表现为： ①正确审定进出口物品的完税价格是征收关税，尤其是征收从价关税、选择关税或复合关税等的重要前提，是征税工作中的一项重要内容。这是海关估价最原始、最基本的作用。 ②海关估价有利于制止国际贸易中的不正当商业行为。国际商务活动中可能存在某些不正当的商业行为，例如出口商为推销商品而将某些在正常情况下应成为交易价格组成部分的价格因素从交易价格中扣除，从而降低交易价格；又如进出口商为逃避关税而在销售合同和销售发票中故意低开或高开价格。实行海关估价，则有助于防止这些不正当商业行为，保护诚实商人正当竞争，保证国家的财政收人不受损失，关税的保护作用不受影响。 ③海关估价是一国经济政策和外贸政策的体现，是贯彻一国经济政策的一种手段，并且对国家经济管理具有重要参考意义。例如海关估价所确定的完税价格是贸易统计中进出口货物价值统计指标的资料依据，是国家对进出口货物进行许可证、配额、限额等行政管理的计算依据。 总之，海关估价不仅是为了征收关税，它的作用已愈来愈广泛。此处可借用海关合作理事会秘书长T.P.Hayes在1991年关贸总协定估价协议国际会议的开幕演说词中对海关估价作用所作的阐述予以说明： 海关估价一直是海关关员传统职责的一部分。如今，海关估价在国际贸易中一直
甲方：________________________________________ 乙方：________________________________________ 为保证甲乙双方的合法权益，规范一对一的辅导就业指导，根据平等自愿的原则，双方签订如下协议： 一、甲方的权利和义务 1、负责就业指导工作。 2、负责组织乙方参加全国和地方各有关单位的面试。 3、就业合同签订以后，不再办理退费手续，请家长及本人慎重考虑。 4、乙方所从事的工种________________在工作期间甲方保证享受同等待遇。 5、甲方在六个月内安置乙方上岗就业，如在六个月内不能安置乙方上岗就业，甲方无条件退还全部费用。 二、乙方的权利和义务 1、乙方必须严格遵守国家的法律法规，社会公德和甲方的各项规章制度，加强自身修养不断提高自己的综合素质，努力学习经甲方考核思想品德和学科成绩均合格者方可安置就业。 2、乙方就业上岗后，要爱岗敬业、吃苦耐劳、遵纪守法、服从管理、认真履职。 三、乙方有下列情形之一者，视为放弃被安置就业的权利 1、因违反就业单位规章制度或者违法违纪被用人单位辞退，或因表现和业务能力差被淘汰以及自愿辞职者，甲方不再负责安置（如在培训期间不服从统一管理，或者请假超过一周的学员，视为自动放弃，单位不再负责安置就业。） 2、乙方到用人单位上岗后管理权属于用工单位，乙方必须遵守工作单位的规章制度，服从分配和管理、未经工作单位允许擅自离开单位、自行辞职、私自回家、违反纪律等一切后果由乙方自己承担，所交费用一律不退，甲方不再负责安置。
3、甲方为乙方安排就业上岗，乙方自愿放弃就业上岗机会，甲方不再负责安排上岗就业，不退还乙方所交一切费用。 4、乙方到用工单位上岗的同时甲方和乙方的就业协议书终止。 5、本协议一式两份，经双方签字后即行生效。 甲方：乙方： 家长签字： 日期：
WTO《海关估价协议》 （１９７９年４月１２日于日内瓦签订） 关于实施关税和贸易总协定第七条的协议一般介绍性说明 １．在本协议中，海关估价的主要依据是第一条规定的“成交价格”。第一条应和第八条一起来理解。第八条特别规定了当遇有由买方所引起的某些特别的因素被认为是海关估价的一部分，但却没有包括在该进口货物实付或应付价格中时，应调整实付或应付价格。第八条还规定，在成交价格中应包括某些不以货币形式而以特定货物或劳务形式可能从买方转到卖方的支付款项。如不能按第一条的规定确定海关估价，第二条至第七条规定了一些确定海关估价的方法。 ２．如不能按第一条的规定确定海关估价，一般地说，在海关当局和进口商之间有一个磋商的过程，以期按第二条和第三条的规定求得确定价格的依据。举例来说，可能发生这种情况，即进口商掌握有关同样或类似进口货海关估价的资料，而在进口港的海关却不能立即查到这种资料；另一方面，海关当局也可能有同样或类似进口货的海关估价资料，而进口商却不能随时查到这些资料。双方在磋商过程中，在无损于商业机密的条件下，可以互通情报，以便为海关估价确定适当的依据。 ３．第五条和第六条规定了在不能按进口货物，或同样或类似进口货物的成交价格确定海关估价时，确定海关估价的两个依据。根据第五条第１款规定，海关估价是以进口国一个独立买方进口的条件出售货物的价格为依据来确定的。如果进口商要求的话，按第五条规定，他也有权对进口后经过进一步加工的货物进行估价。根据第六条规定，海关估价是按计算价格确定的。这两种方法都会带来某些困难，因此，第四条规定进口商有权选择适用这两种方法的次序。 ４．在不能按前述各条确定海关估价时，第七条对怎样确定海关估价，作了规定。 序言 关于多边贸易谈判，本协议各缔约方（以下简称“各缔约方”），愿意促进关税与贸易总协定（以下简称“总协定”）的目标并确保发展中国家的国际贸易获得更多的利益； 认识到总协定第七条规定的重量性，并愿意制订详细的适用规则，以便在实施中取得更多的一致性和确定性； 认识到需要有一个公平的、统一的和中性的制度，用以对货物进行海关估价，借以杜绝使用武断或虚假的海关估价； 认识到海关对货物估价的依据，应尽量是该货物的成交价格； 认识到海关估价的基础应符合商业惯例的简易和公正的标准，而且估价程序应是普遍适用的而不区分供应来源的不同；
中国美食英文介绍 I have a roommate from Shandong, I asked him if I did it right? He said I was right One of the oldest cuisines in China, with a history of 2,500 years. Originates from Confucius family banquet, then adopted by imperial kitchen. Lu cuisine has great influence in north China and has become the representative of North China cuisines Specializes in seafood like prawns, sea cucumber, flounder 在中国最古老的菜系之一，具有2500年历史的。 源于孔子的家庭宴会，由皇家厨房采用。 鲁菜在北中国的重大影响，已成为中国北方菜的代表 专门从事海鲜像虾，海参，比目鱼 Shandong is the birthplace of many famous ancient scholars such as Confucious and Mencius. And much of Shandong cuisine's history is as old as Confucious himself, making it the oldest existing major cuisine in China. 山东是许多著名学者的故乡，例如孔夫子和孟子。许多山东菜的历史和孔夫子一样悠久，使 得山东菜系成为中国现存的最古老的主要菜系之一。 Consisting of Jinan cuisine and Jiaodong cuisine, Shandong cuisine, clear, pure and not greasy, is characterized by its emphasis on aroma, freshness, crispness and tenderness. Shallot and garlic are usually used
Both parties jointly acknowledge and abide by their responsibilities and obligations and reach an agreed result. 甲方：___________________ 乙方：___________________ 时间：___________________ 就业安置协议书
编号：FS-DY-20642 就业安置协议书 甲方：_____ 乙方：_____ 根据《中华人民共和国劳动法》，甲乙双方经平等协商同意，自愿签订本协议书，共同遵守本协议书所列条款。 一、协议书生效时间 第一条本协议书生效日期_____年_____月_____日。 二、工作内容 第二条甲方同意将毕业生委托乙方安排其就业，推荐人员赴乙方工作。 第三条甲方推荐的毕业生将按照乙方的要求，按时完成规定的工作数量，达到规定的质量标准。 三、劳动保护和劳动条件 第四条执行定时工作制的，乙方安排甲方推荐的人员每日工作时间不超过8小时，平均每周不超过40小时。乙
方保证甲方推荐的人员每周至少休息一日，乙方由于工作需要，经与工会和甲方推荐的人员协商后可以延长工作时间，一般每日不得超过1小时，因特殊原因需要延长工作时间的，在保障甲方推荐的人员身体健康的条件下延长工作时间每日不得超过3小时，每月不得超过36小时。执行综合计算工时工作制的，平均日和平均周工作时间不超过法定标准工作时间。执行不定时工作制的，工作和休息休假由甲方推荐的人员自行安排。 第五条乙方延长甲方推荐的人员的工作时间，应安排甲方推荐的人员同等时间倒休或依法支付加班加点工资。 第六条乙方为甲方推荐的人员提供必要的劳动条件和劳动工具，建立健全生产工艺流程，制定操作规程、工作规范和劳动安全卫生制度及其标准。 第七条乙方负责对甲方推荐的人员进行政治思想、职业道德、业务技术、劳动安全卫生及有关规章制度的教育和培训。 四、劳动报酬 第八条乙方的工资分配应遵循按劳分配原则，实行同
海关总署公告2005年第18号 [2005]第18号 《中华人民共和国海关对报关单位注册登记管理规定》（海关总署令第127号，以下简称《规定》）将自2005年6月1日起施行。现就有关事宜公告如下： 一、 关于原自理报关单位注册登记 2005年1月1日至2005年5月31日在海关办理完注册登记或已通过今年年审的原自理报关单位，其《自理报关单位注册登记证明书》的有效期自动延长至2008年，具体日期以证书封二所标注的日期为准（即“X年X月X日起，你单位可按海关批准的范围开展自理报关业务”）。 对不按期参加年审或年审未通过的单位，不再受理其办理报关业务。若要再办理的，应当按照《规定》的要求，重新至海关办理进出口货物收发货人注册登记。 重新办理注册登记的企业，沿用原注册登记编码，企业类别按新注册企业对待。但其中适用C、D类管理的，则按原类别对待。企业注册日期以原注册日期为准。 二、 关于原专业报关企业和原代理报关企业注册登记许可期限 已通过今年年审的原专业报关企业，视为取得报关企业注册登记许可，许可期限为2年。其《专业报关企业注册登记证书》的有效期自动延长至2007年，具体日期以证书封二所标注的日期为准（即“X年X月X日起，你企业可按批准的范围开展报关业务”）。 2005年1月1日至2005年5月31日在海关办理完注册登记或已通过今年年审的原代理报关企业，视为取得报关企业注册登记许可，许可期限为2年。其《代理报关企业注册登记证书》的有效期自动延长至2007年，具体日期以证书封二所标注的日期为准（即“X年X月X日起，你企业可按批准的范围开展报关业务”）。 对不按期参加年审或年审未通过的原专业报关企业、代理报关企业，视为未取得报关企业注册登记许可，不再受理其办理报关业务。 原专业报关企业、代理报关企业自2年许可期满后再次申请许可延续的应当符合《规定》中报关企业的条件，不符合条件的不予办理许可延续。 原专业报关企业、代理报关企业已在海关办理异地备案的跨关区分支机构，总公司通过今年年审的，视为取得报关企业跨关区分支机构注册登记许可，期限2年。其《代理报关单位报关备案证明书》或《专业报关企业报关备案证书》的有效期自动延长至2007年，具体日期以证书封二所标注的日期为准。总公司未参加年审或年审未通过的，其分支机构视为未取得报关企业跨关区分支机构注册登记许可，海关不予受理其办理报关业务。 三、 关于补充提交注册登记材料 报关单位中的外商投资企业办理注册登记时应当提交《中华人民共和国外商投资企业批准证书》。 国际货运代理企业按照《国际货运代理企业备案（暂行）办法》（商务部令2005年第9号）应当办理国际货运代理企业备案的，到海关办理注册登记时，应当提交《国际货运代理企业备案表》（复印件）。 四、 关于报关企业名称 报关企业（名称中含有“国际货运代理”字样的除外）的企业名称中应当含有“报关”字样。 五、 关于报关企业申请跨关区分支机构注册登记许可增资 《规定》施行后，原报关企业注册资本超过150万元人民币的，其申请新的跨关区分支机构注册登记许可，仍需要增资50万元人民币。但国际货运代理企业在设立该分支机构时已经依法增加过注册资本的除外。 六、 关于报关企业证书换发 《规定》施行后，原专业报关企业、代理报关企业可持有效的《专业报关企业注册登记证书》或《代理报关企业注册登记证书》至注册地海关办理换发新证手续。 原专业报关企业、代理报关企业已在海关办理异地备案的跨关区分支机构，可持有效的《专业报关企业报关备案证书》或《代理报关单位报关备案证明书》至海关办理换证手续。 换证时间及程序由各直属海关对外公告。
海关估价协议(英文版)(doc 30页)
背景： Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 General Introductory Commentary 1. The primary basis for customs value under this Agreement is “transaction value” as defined i n Article 1. Article 1 is to be read together with Article 8 which provides, inter alia, for adjustments to the price actually paid or payable in cases where certain specific elements which are considered to form a part of the value for customs purposes are incurred by the buyer but are not included in the price actually paid or payable for the imported goods. Article 8 also provides for the inclusion in the transaction value of certain considerations which may pass from the buyer to the seller in the form of specified goods or services rather than in the form of money. Articles 2 through
教育合同:就业安置合同书甲方：_________ 乙方：_________ 为了平衡_________劳动力市场，满足_________地区各企业的用工需要，同时为了解决各地剩余劳动力的就业安置，现甲乙双方经充分协商一致，为了双方的合作顺利愉快，持续久长，特协定如下合同条例以之监督执行。 一、乙方组织输送过来的工人年龄要在16-35岁之间，要求四肢健全，身体健康，思想纯洁，并有吃苦耐劳，勤奋好学的精神。 二、工人必须办有真实有效的正本证件，包括。进厂生活用品自备，另须准备_________张相片。 三、工人在路途中的一切事务由乙方全权负责，在未到达甲方办公地点前，甲方不予承担任何责任，但甲方将协助乙方办理相关事务，乙方在出发三天前一定要用电话告知甲方所带人数和其他具体情况。 四、甲方给乙方工人分配安置的工厂均属外资企业，厂方包吃包住，在试用期_________月内，每月到手工资在_________元，之后根据其表现和能力予以提干加薪，其工资一般在_________元。 五、工人到达甲方办公地点后一切事务均由甲方负责，并保证在三天内全部安排进厂，如未能安排进厂者，一切费用开
支均由甲方承担至进厂为止。 六、甲方为每个工人追踪半年服务，并发给半年期《求职证》为凭，即在半年内工人在厂里发生的工伤事故，劳资纠纷以及跳槽，转厂等情况甲方均有专人免费协助解决。 七、工厂因生产或季节关系，有时要求新工人有一定男女比例，所以乙方在招工时须与甲方保持联系，以便控制男女的数量，甲方安置工人进厂，其劳务安置费为每人_________元。 八、甲方安排工人所进的工厂有：电子厂、电脑厂、电器厂、钟表厂、机械厂、塑胶厂、五金厂、玩具厂、电镀厂、化工厂、工艺厂、制衣厂、手袋厂、陶瓷厂、伞业厂、家私厂等等。 九、本合同一式两份，甲乙双方各执一份，从签订日期起有效，有效期_________年。 甲方：_________ 乙方：_________ 负责人：_________ 负责人：_________ 电话：_________电话：_________ 传真：_________传真：_________ _________年____月____日_________年____月____日
海关总署公告2010年第22号－－关于公布海关特殊监管区域有关管理事宜 海关总署公告2010年第22号--关于公布海关特殊监管区域有关管理事宜 海关总署公告2010年第22号 2010年3月30日 为配合海关总署2010年第10号公告（以下简称10号公告）的实施，现将海关特殊监管区域有关管理事宜公告如下： 一、对已经被整合到国务院新批准设立的综合保税区或保税港区内的出口加工区、保税物流园区、保税区或保税物流中心，且已按照综合保税区或保税港区模式验收运作的，区（中心）内企业（包括双重身份企业）应按照保税港区或综合保税区企业编码规则重新设置企业编码（即经营单位十位数编码中的第5位为“6”），企业的类别维持不变，《注册登记证书》作相应变更；对已整合纳入综合保税区或保税港区，但尚未按照综合保税区或保税港区验收运作的，区（中心）内企业经营单位十位数编码保持不变，待验收运作后再按照上述规定进行变更。 二、自2010年4月1日起，企业按照《海关特殊监管区域进出口货物报关单、进出境货物备案清单填制规范》（见附件）填制相应单证，《海关总署关于增列海关监管方式代码和明确出口加工区进出境货物备案清单填制要求的通知》（署通[2000]747号）同时废止。 三、自2010年7月1日起，海关对进出综合保税区、保税港区的货物实行电子账册（电子账册第一位标记代码为“H”，以下简称H账册；减免税货物对应电子账册第六位标记代码为“D”，以下简称HD账册）管理。海关在2010年6月30日前完成建立电子账册和导入数据等前期工作。 四、对2010年6月30日前已按照综合保税区或保税港区模式运作的保税物流中心，海关自2011年1月1日起对其进出货物实行电子账册管理，海关在2010年12月31日前完成建立H账册、HD账册和数据导入等工作。对于2010年6月30日之后纳入综合保税区或保税港区的保税物流中心，海关在综合保税区或保税港区验收后6个月内实行H账册、HD账册管理，并完成建立H账册、HD账册和数据导入等工作。 五、目前，部分已验收运作的保税港区、综合保税区，其进出境货物沿用了保税区管理模式下的监管方式代码“1234”、“2025”、“2225”，为了保证平稳过渡，上述3个监管方式代码可以在保税港区、综合保税区继续并行使用至2010年6月30日，海关将在2010年7月15日前完成其报关单（备案清单）的结关手续。从2010年7月1日起保税港区、综合保税区企业不再使用保税区管理模式下的监管方式代码“1234”、“2025”、“2225”填报。 六、对于上述情况，在建立H账册和数据导入等工作中，监管方式代码“1234”项下
海关估价协议(中文版)
马拉喀什建立世界贸易组织协定--附件1A 货物贸易多边协定关于实施1994关税与贸易总协定第7条的协定 海关估价协议 一般介绍性悦明 1．本协定项下完税价格的首要依据是第1条所定义的“成交价格”。第1条应与第8条一起理解，第8条特别规定，如被视为构成完税价格组成部分的某些特定要素由买方负担，但未包括在进口货物的实付或应付价格中，则应对实付或应付价格作出调整。第8条还规定，在成交价格中应包括以特定货物或服务的形式而非以货币的形式由买方转给卖方的某些因素。第2条至第7条规定了在根据第1条的规定不能确定完税价格时确定完税价格的方法。 2.如根据第1条的规定不能确定完税价格，则在海关和进口商之间通常应进行磋商，以期根据第2条或第3条的规定得到确定价格的依据。例如，可能发生的情况是，进口商可能掌握关于相同或类似进口货物完税价格的信息，而进口港的海关却不能立即获得此类信息。另一方面，海关可能掌握相同或类似进口货物完税价格的信息，而进口商却不能容易获得此类信息。双方之间的磋商过程在遵守商业机密的要求前提下，可使信息得到交流，以期确定海关估价的适当依据。 3.第5条和第6条规定了在不能依据进口货物或相同或类似进口货物的成交价格确定完税价格时用以确定完税价格的两个依据。根据第5条第1款，完税价格根据货物以进口时的状态向进口国中无特殊关系的买方销售的价格确定。如进口商提出请求，进口商还有权要求对进口后经进一步加工的货物根据第5条的规定进行估价。根据第6条，完税价格根据计算价格确定。这两种方法都会带来某些困难，因此，应根据第4条的规定给予进口商选择这两种方法适用顺序的权利。 4．第7条列出了在不能根据前述各条的规定确定完税价格时，如何确定完税 价格。 各成员， 注意到多边贸易谈判； 期望促进GATT 1994目标的实现，并使发展中国家的国际贸易获得更多的利益； 认识到GATT 1994第7条规定的重要性，并期望详述适用这些规定的规则，以便在执行中提供更大的统一性和确定性； 认识到需要一个公平、统一和中性的海关对货物估价的制度，以防止使用任意或虚构的完税价格； 认识到海关对货物估价的依据在最大限度内应为被估价货物的成交价格； 认识到完税价格应依据商业惯例的简单和公正的标准，且估价程序应不区分供货来源而普遍适用； 认识到估价程序不应用于反倾销； 特此协议如下： 第一部分海关估价规则 第1条 1．进口货物的完税价格应为成交价格，即为该货物出口销售至进口国时依照 第8条的规定进行调整后的实付或应付的价格，只要：
就业安置合同 甲 方： ___________________________ 乙 方： ___________________________ 签订日期： _____ 年 ____ 月 _____ 日 乙方： ________________________________________ 为保证甲乙双方的合法权益， 规范一对一的辅导就业指导， 根据平等自愿的原则， 双方签订如下 协议： 编号 号：
一、甲方的权利和义务 1、负责就业指导工作。 2、负责组织乙方参加全国和地方各有关单位的面试。 3、就业合同签订以后，不再办理退费手续，请家长及本人慎重考虑。 4、乙方所从事的工种________________ 在工作期间甲方保证享受同等待遇。 5、甲方在六个月内安置乙方上岗就业，如在六个月内不能安置乙方上岗就业，甲方无条件退还全部费用。 二、乙方的权利和义务 1、乙方必须严格遵守国家的法律法规，社会公德和甲方的各项规章制度，加强自身修养不断提高自己的综合素质，努力学习经甲方考核思想品德和学科成绩均合格者方可安置就业。 2、乙方就业上岗后，要爱岗敬业、吃苦耐劳、遵纪守法、服从管理、认真履职。 三、乙方有下列情形之一者，视为放弃被安置就业的权利 1、因违反就业单位规章制度或者违法违纪被用人单位辞退，或因表现和业务能力差被淘汰以及 自愿辞职者，甲方不再负责安置（如在培训期间不服从统一管理，或者请假超过一周的学员，视为自动放弃，单位不再负责安置就业。） 2、乙方到用人单位上岗后管理权属于用工单位，乙方必须遵守工作单位的规章制度，服从分配和管理、未经工作单位允许擅自离开单位、自行辞职、私自回家、违反纪律等一切后果由乙方自己承担，所交费用一律不退，甲方不再负责安置。
海关总署公告2010年第32号（关于常驻机构和常驻人员进境机动车辆有关事宜） 2010-05-25 【法规类型】海关规范性文件【内容类别】关税征收管理类 【文号】总署公告〔2010〕32号【发文机关】海关总署 【发布日期】2010-5-25 【生效日期】2010-5-25 【效力】[有效] 【效力说明】 根据国家《汽车产业发展政策》的有关管理原则，为维护国内汽车市场正常秩序，照顾常驻机构和常驻人员合理需用，现就常驻机构和常驻人员进境机动车辆有关事宜公告如下： 一、自2010年7月1日起，除按照有关政府间协定可以免税进境机动车辆的常驻机构和常驻人员、国家专门引进的高层次人才和专家以外，其他常驻机构和常驻人员不得进境旧机动车辆，对其旧机动车辆进境申请，海关不予受理。 2 010年7月1日以前已按照有关规定向海关申请进境机动车辆的，可不受上款规定限制。 二、对常驻机构和常驻人员申请进境的新机动车辆，海关按照现行有关规定办理审批、征税、验放等手续。 三、本公告中所述“常驻机构”和“常驻人员”分别指海关总署令第115号和116号中的“常驻机构”和“常驻人员”。其中，“常驻机构”是指境外企业、新闻机构、经贸机构、文化团体及其他境外法人经中华人民共和国政府主管部门批准，在境内设立的常设机构；“常驻人员”是指经公安部门批准进境并在境内连续居留一年以上（含一年），期满后仍回到境外定居地的外国公民、港澳台地区人员、华侨，并且其属于上述常驻机构内的工作人员，或在海关注册登记的外商投资企业内的人员，或入境长期工作的专家。 四、本公告中所述“旧机动车辆”是指已使用过的机动车辆，“新机动车辆”是指没有使用过的机动车辆。 特此公告。 二○一○年五月二十五日
马拉喀什建立世界贸易组织协定--附件1A 货物贸易多边协定关于实施1994关税与贸易总协定第7条的协定 海关估价协议 一般介绍性悦明 1．本协定项下完税价格的首要依据是第1条所定义的“成交价格”。第1条应与第8条一起理解，第8条特别规定，如被视为构成完税价格组成部分的某些特定要素由买方负担，但未包括在进口货物的实付或应付价格中，则应对实付或应付价格作出调整。第8条还规定，在成交价格中应包括以特定货物或服务的形式而非以货币的形式由买方转给卖方的某些因素。第2条至第7条规定了在根据第1条的规定不能确定完税价格时确定完税价格的方法。 2.如根据第1条的规定不能确定完税价格，则在海关和进口商之间通常应进行磋商，以期根据第2条或第3条的规定得到确定价格的依据。例如，可能发生的情况是，进口商可能掌握关于相同或类似进口货物完税价格的信息，而进口港的海关却不能立即获得此类信息。另一方面，海关可能掌握相同或类似进口货物完税价格的信息，而进口商却不能容易获得此类信息。双方之间的磋商过程在遵守商业机密的要求前提下，可使信息得到交流，以期确定海关估价的适当依据。 3.第5条和第6条规定了在不能依据进口货物或相同或类似进口货物的成交价格确定完税价格时用以确定完税价格的两个依据。根据第5条第1款，完税价格根据货物以进口时的状态向进口国中无特殊关系的买方销售的价格确定。如进口商提出请求，进口商还有权要求对进口后经进一步加工的货物根据第5条的规定进行估价。根据第6条，完税价格根据计算价格确定。这两种方法都会带来某些困难，因此，应根据第4条的规定给予进口商选择这两种方法适用顺序的权利。 4．第7条列出了在不能根据前述各条的规定确定完税价格时，如何确定完税价格。 各成员， 注意到多边贸易谈判； 期望促进GATT 1994目标的实现，并使发展中国家的国际贸易获得更多的利益； 认识到GATT 1994第7条规定的重要性，并期望详述适用这些规定的规则，以便在执行中提供更大的统一性和确定性； 认识到需要一个公平、统一和中性的海关对货物估价的制度，以防止使用任意或虚构的完税价格； 认识到海关对货物估价的依据在最大限度内应为被估价货物的成交价格； 认识到完税价格应依据商业惯例的简单和公正的标准，且估价程序应不区分供货来源而普遍适用； 认识到估价程序不应用于反倾销； 特此协议如下： 第一部分海关估价规则 第1条 1．进口货物的完税价格应为成交价格，即为该货物出口销售至进口国时依照第8条的规定进行调整后的实付或应付的价格，只要： （a）不对买方处置或使用该货物设置限制，但下列限制除外：
学生就业安置协议书 甲方：xx第一职业技术学校 乙方：xxx公司 甲、乙双方经协商，就乙方负责中介、安置学生名（其中男名，女名，名单附后），到XXX公司就业的有关事宜，达成一下协议： 一、乙方向甲方提供厂方正式招工简章或招工委托书（附后）。其内容应包括厂家简介、工作环境、招聘条件、工资待遇及社会保险等必须条款，并保证其招工用的真实性和合法性。 二、甲方按乙方提供的厂方招工简章的要求宣传组织学生。 若乙方需要在甲方面试学生，甲方负责提供方便；若甲方派员实地考察厂家，乙方应提供便当条件。 三、甲方负责派员护送学生进厂，其学生途中安全由甲方负责（乙方承担其中一名老师往返车费）。甲方学生到达目的地后，乙方必须在48小时内，妥善安置甲方学生进厂上岗，并负责由厂方出具接受单。否则乙方承担未安置的学生滞留期间的生活、住宿及往返车费。 四、甲方负责办理学生的身份证、未婚证、毕业证（或学历证明）、就业安置推荐表。乙方负责办理甲方学生在当地的务工手续，并应督促厂方按国家有关规定与甲方学生签定劳动就业合同及各项社会保险（包括医疗保险、工伤保险、生育保险、养老保险、失业保险）。 五、甲方向乙方交纳中介及跟踪服务（维权）费，男元/生，女元/生，分两次付清。首次在签定本协议书三日内付总额的70%作为前期工作经费，余款30%在甲方学生进厂后，凭厂方人事部出具签章的接受单，甲方一次性付给乙方。 六、乙方应切实做好甲方学生在工作、生活及工资待遇等方面的跟踪服务工作（须给每个学生发放《跟踪服务卡》），按劳动法等有关法规，维护学生的合法权益，其期限为叁个月。甲方学生在叁个月内不适应在该厂工作，乙方应负责再安置（且不再收取有关费用）。甲方学生在试用期内被厂方随意辞退的，乙方应及时从厂方接出从头安置，不得以任何理由拒绝推诿。
AGREEMENT ON IMPLEMENTATION OF ARTICLE VII OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994 GENERAL INTRODUCTORY COMMENTARY 1. The primary basis for customs value under this Agreement is "transaction value" as defined in Article 1. Article 1 is to be read together with Article 8 which provides, inter alia, for adjustments to the price actually paid or payable in cases where certain specific elements which are considered to form a part of the value for customs purposes are incurred by the buyer but are not included in the price actually paid or payable for the imported goods. Article 8 also provides for the inclusion in the transaction value of certain considerations which may pass from the buyer to the seller in the form of specified goods or services rather than in the form of money. Articles 2 through 7 provide methods of determining the customs value whenever it cannot be determined under the provisions of Article 1. 2. Where the customs value cannot be determined under the provisions of Article 1 there should normally be a process of consultation between the customs administration and importer with a view to arriving at a basis of value under the provisions of Article 2 or 3. It may occur, for example, that the importer has information about the customs value of identical or similar imported goods which is not immediately available to the customs administration in the port of importation. On the other hand, the customs administration may have information about the customs value of identical or similar imported goods which is not readily available to the importer. A process of consultation between the two parties will enable information to be exchanged, subject to the requirements of commercial confidentiality, with a view to determining a proper basis of value for customs purposes. 3. Articles 5 and 6 provide two bases for determining the customs value where it cannot be determined on the basis of the transaction value of the imported goods or of identical or similar imported goods. Under paragraph 1 of Article 5 the customs value is determined on the basis of the price at which the goods are sold in the condition as imported to an unrelated buyer in the country of importation. The importer also has the right to have goods which are further processed after importation valued under the provisions of Article 5 if the importer so requests. Under Article 6 the customs value is determined on the basis of the computed value. Both these methods present certain difficulties and because of this the importer is given the right, under the provisions of Article 4, to choose the order of application of the two methods. 4. Article 7 sets out how to determine the customs value in cases where it cannot be determined under the provisions of any of the preceding Articles. Members, Having regard to the Multilateral Trade Negotiations; Desiring to further the objectives of GATT 1994 and to secure additional benefits for the international trade of developing countries; Recognizing the importance of the provisions of Article VII of GATT 1994 and desiring to elaborate rules for their application in order to provide greater uniformity and certainty in their implementation; Recognizing the need for a fair, uniform and neutral system for the valuation of goods for customs purposes that precludes the use of arbitrary or fictitious customs values; Recognizing that the basis for valuation of goods for customs purposes should, to the greatest extent possible, be the transaction value of the goods being valued;
学院就业安置合同范本 [模版仅供参考，切勿通篇使用] 合同范本1 甲方(学员)： 乙方(培训单位)： 乙方作为深圳市软件行业协会培训中心专门为深圳软件企 业培训IT软件人才，提供招聘→面试→培训→评测→推荐就业全程服务。受用人单位委托，为其招聘、初试、培训、评测、推荐人才。经甲、乙双方友好协商，在平等自愿的基础上，签署《学员培训安置协议书》(以下简称本协议)。 一、定义： 1、就业安置单位：知名软件企业(中兴、华为、金碟、黎明网络、现代、茁壮网络等),国际外包企业(Freebords、Achievo、BroadenGate等)，华为外包企业(金华业、天创、中博、中软、一创中拓等)，中兴外包企业(中软海纳、彩练世纪等)以及其它深圳市软件行业协会近1000家企业。 2、就业安置期：为学习期满后60个工作日内。 3、就业安置成功：甲方在本协议规定安置期内在就业单位就业。
4、成功就业：甲方在本协议规定就业安置期内在任何企业就业，或就业安置期后30天内没有要求就业安置。 5、保证就业：甲方通过乙方的入学测试，同时为国家统招本科以上学历、IT相关专业(包括信息与计算科学专业在内)、具备大学毕业证等相关证书，乙方为甲方提供保证就业服务。 6、推荐就业：甲方不满足保证就业的条件，乙方为甲方提供推荐就业服务。 二、培训内容 1、乙方自______年____月_____日开始，为甲方提供软件专业技能培训，学时___天，班别为全日制，培训方向为 (Java/C++/嵌入式/.Net/软件测试/Oracle)。 三、关于收费 1、甲方应按时将学费交由武汉工业学院数理系代为保管，开学前一次缴清全部学费，共计RMB(大写) 元。 2、学费包含培训的课时费、教材费、认证费等费用。甲方餐费、住宿费、交通费等费用自理。 四、甲方权利和义务： 1、甲方的学历、身份证等个人证明材料必须真实可信。 2、甲方必须自觉按照乙方的《学员管理规范》接受乙方的教育和管理，端正学习态度，遵守乙方制定的相关规定和课堂纪