TERMIUM Plus®

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B.D.V. [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2019-02-21

English

Subject field(s)
  • Titles of Conventions, Treaties and Agreements (Documents)
  • Customs and Excise
DEF

A system for the valuation of imports for the application of ad valorem duties, adopted in 1953 following attempts to establish a European customs union.

OBS

The Brussels definition embraces the notional concept of value: that is, goods should be valued at the price at which such goods would sell under specified conditions, irrespective of the actual selling price of the given transaction.

French

Domaine(s)
  • Titres de conventions, de traités et d'accords (Documents)
  • Douanes et accise
OBS

Avec cette méthode, un prix normal du marché défini comme étant le prix qu'un produit atteindrait «lors d'une vente effectuée dans des conditions de pleine concurrence entre un acheteur et un vendeur indépendants» [est] déterminé pour chaque produit; le droit [de douane est] calculé sur la base de ce prix.

Spanish

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