Valuation Disputes Settlement Process
- Article 19 of the Agreement deals with Consultations and the settlement of disputes
oThe stipulates in the event of a dispute members may seek mutual satisfactory solution on any matter and members shall afford sympathetic consideration to any request from another member
oAt the request of a party to a dispute, a panel established to examine a valuation dispute under the Agreement may request the technical Committee carry out an examination of any question requiring technical consideration
oThe panel shall determine the terms of reference to the Technical Committee for a particular dispute and a time period for receipt of the report of the Technical Committee
oIf the Technical Committee is unable to reach consensus on a matter referred to it then the panel should afford the parties to the dispute an opportunity to present, their views on the matter to the panel.
- Dispute Settlement under EACCMA 2004 for East African Countries
The Officer notifies the importer through his Customs agent the reasons for rejecting the declared values and refers to the Valuation Section which has been established to specifically deal with valuation issues and should act as a valuation arbitration office.
If the Customs values are rejected at the valuation office, then the Importer may use the following procedures stipulated in section 229
- Lodge an application within thirty days of the decision for review to the Commissioner of Customs stating the grounds upon which it is lodged
- The Commissioner may accept a late application made on the account reasonable cause such as sickness or absence from the partner state.
- The Commissioner shall communicate his decision within a period not exceeding thirty days in writing stating the reasons for the decision.
- Failure by the Commissioner to communicate within the stipulated timelines will be deemed to mean that the he/she has made the decision to allow the application.
During the pendency of the lodged application the Commissioner may at the request of the person lodging the appeal release any goods in respect of the application provided that duty as determined by the Commissioner is paid or upon provision of sufficient security for the duty and payment of any penalty that may be determined by the Commissioner.
- Dispute Settlement under EACCMA 2004 for East African Countries
The Officer notifies the importer through his Customs agent the reasons for rejecting the declared values and refers to the Valuation Section which has been established to specifically deal with valuation issues and should act as a valuation arbitration office.
If the Customs values are rejected at the valuation office, then the Importer may use the following procedures stipulated in section 229
- Lodge an application within thirty days of the decision for review to the Commissioner of Customs stating the grounds upon which it is lodged
- The Commissioner may accept a late application made on the account reasonable cause such as sickness or absence from the partner state.
- The Commissioner shall communicate his decision within a period not exceeding thirty days in writing stating the reasons for the decision.
- Failure by the Commissioner to communicate within the stipulated timelines will be deemed to mean that the he/she has made the decision to allow the application.
During the pendency of the lodged application the Commissioner may at the request of the person lodging the appeal release any goods in respect of the application provided that duty as determined by the Commissioner is paid or upon provision of sufficient security for the duty and payment of any penalty that may be determined by the Commissioner.
- Section 230
This section stipulates that any person dissatisfied with the decision of the Commissioner under section 229 may appeal to the Tax Appeals Tribunal.
The person intending to lodge an appeal is required to do so within forty-five days after being serve with the decision and shall serve copy of the appeal to the Commissioner.
- Further Appeals
If a person is dissatisfied with the decision of the Tax Appeals Tribunal, he or she may appeal to the High Court for determination in accordance with Civil procedure code of the partner states.