다국적 기업과 특수관계자간 거래 - 필립 모리스 분쟁을 중심으로 살펴본 WTO 관세평가협정상 거래가격 적용

The WTO Customs Valuation Agreement sets forth important guidelines for the customs authorities of the WTO Members. The agreement is mindful that the customs valuation measures could turn into disguised import restriction measures which can vitiate the positive effects of trade liberalization. In this respect, the agreement set forth detailed rules that should be applied to the domestic customs valuation proceedings. There are six methodologies stipulated in the Customs Valuation Agreement. Among the six methodologies, the Customs Valuation Agreement makes clear that the transaction value should be utilized to the extent feasible, as only the transaction value offers the most accurate basis for the calculation of the customs values. This principle also applies to the situation where the importer and exporter are related, such as individual subsidiaries of the same company or through mutual shareholdings. The customs authorities should look into all relevant circumstances relating to the transaction, to see whether the relationship between the two has affected the transaction value so that it cannot be relied upon for customs valuation purposes. Unless and until this examination is completed and the impact on the transaction value has been proven, the customs authorities should accept the transaction values for the customs valuation purposes even between the two related companies. The decision of the WTO panel in Thailand‐Cigarettes offers detailed discussions on these issues. This is the first case that discussed the key provisions of the Customs Valuation Agreement in detail. The discussion of the panel thus offers a useful guideline and jurisprudence for the customs authorities of the WTO Members.