We think you have liked this presentation. If you wish to download it, please recommend it to your friends in any social system. Share buttons are a little bit lower. Thank you!
Presentation is loading. Please wait.
Published byKatherine Jetton
Modified over 2 years ago
© COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS By: G. S HIVADASS Executive Partner Lakshmi Kumaran & Sridharan, Attorneys
2 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS TOPICS COVERED IN THIS PRESENTATION Valuation under Customs Law Transaction Value Method Import Valuation Export Valuation
VALUATION UNDER CUSTOM LAW
4 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS VALUATION UNDER CUSTOM LAW Sec 2(41) - ‘Value’ – means value determined in accordance with S.14 New S.14 applicable since 2007 Two methods of valuation Tariff Value Method – Sec 14(2) Transaction Value Method – Sec 14(1) Customs Valuation Rules Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 Customs Valuation (Determination of Value of Export Goods) Rules, 2007
5 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS TRAIFF VALUE METHOD Ad valorem duties to be calculated on tariff values fixed by the Board Tariff values can be fixed for any class of imported or export goods Notified in the official gazette Notification No. 36/2001-Cus. (N.T.), dated 3.8.2001
TRANSACTION VALUE METHOD
7 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS EVOLUTION S. 14 and Customs Valuation Rules based on 1.GATT Article VII – Valuation for Customs Purposes – lays down general principles of valuation (presently, the WTO Valuation Agreement) 2.Agreement on Implementation of Art.VII of GATT- Multilateral agreement for – A fair, uniform and neutral system of valuation – System consistent with commercial practices
8 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS Article 1 of Implementation Agreement Customs value of imported goods shall be “Transaction Value” provided – No restrictions as to the disposition of goods by buyer No consideration for which value cant be determined The buyer and seller are not related
9 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS SECTION 14 “ …..the value of the imported goods and export goods shall be the transaction value of such goods, that is to say, the price actually paid or payable for the goods when sold for export to India for delivery at the time and place of importation, or as the case may be, for export from India for delivery at the time and place of exportation, where the buyer and seller of the goods are not related and price is the sole consideration for the sale subject to such other conditions as may be specified in the rules made in this behalf :…”
10 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS INGREDEINTS OF TRANSACTION VALUE 1 price actually paid or payable for the goods 2 sold for export to India/from India 3 for delivery at the time and place of importation/exportation, 4 where the buyer and seller of the goods are not related and 5 price is the sole consideration for the sale
11 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS CONDITIONS FOR ACCEPTING TRANSACTION VALUE Section 14 (1)& Rule 3(2) Buyer and seller should not be related Price should be the sole consideration for the sale No restriction on buyer for disposal of goods; which substantially affect the value of goods Sale should not be subject to conditions of which value cannot be determined No further consideration to seller of which adjustment cannot be made
12 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS PRICE ACTUALLY PAID OR PAYABLE Total payment made by the buyer to or for the benefit of the seller Payment need not merely be transfer of money May be made directly or indirectly – e.g. settlement by buyer of a debt owed by seller Indirect payment – those that can be adjusted under Rule 10 Only payments which relate to imported goods – e.g. flow of dividends from buyer to seller that do not relate to imported goods.
13 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS SOLD FOR EXPORTATION There must be a sale for export to the country of importation (India) Sale can be made in high seas to be imported into India Advisory Opinion 14.1: only transaction involving an actual international transfer of goods Applicable when goods are cleared from a bonded warehouse to the DTA Charges after importation should not be included in the customs value.
14 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS PRICE IS THE SOLE CONSIDARATION If there is other consideration, it should be added to the transaction value Activities on account of buyer for which adjustment is not provided in rule 10 – not to be added to price If price is subject to a condition for which value cannot be determined – T.V. is rejected.
15 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS INCLUSION TO THE ASSESSABLE VALUE RULE 10 OF CVR 2007 Rule 10 – cost and services to be included if not already included in the price paid or payable 10(1)(a) - Incurred by the buyer for the imported goods Commissions and brokerage except buying commissions Cost of containers being one with the goods Labour and material cost for packing
16 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS SUPPLIES BY THE BUYER 10(1) (b) Goods and services supplied by buyer directly or indirectly Free of cost or at reduced cost For use in connection with production and sale for export of imported goods Materials, components, parts Tools, moulds, dies Materials consumed in the production Engineering, plans, sketches undertaken elsewhere other than in India and necessary for the production of imported goods
17 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS ROYALTIES AND LICENSE FEES 10 (1) (c) Royalties and License fee related to the imported goods; Required to be paid by the buyer directly or indirectly; As a condition of sale of the goods being valued. Include payments in respect to IPRs Doesn’t include payment for the right to reproduce in India Payments for the right to distribute or resell in India, includible only if a condition of sale Payments towards process to be undertaken post importation includible if a condition of sale (Explanation) – e.g. fees towards technical know-how for using the product in India
18 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS OTHER PAYMENTS MADE TO THE SELLER 10(1)(d) Value of any part of the proceeds of any; Subsequent resale, disposal or use of imported goods that; Accrues directly or indirectly to the seller. E.g. Distributor/agent imports goods and once he sells these goods in India, proceeds are payable to the foreign seller. 10(1)(e) Payments made or to be made As a condition of sale of imported goods By the buyer to the seller or a third party to satisfy an obligation of the seller.
19 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS FOR DELIVERY AT THE TIME AND PLACE OF IMPORTATION Rule 10(2) – Value of the goods for delivery at the time and place of importation Includes Cost of transport to the place of importation, including ship demurrage charges Loading and unloading charges associated with the delivery at the place of importation The cost of insurance Rules provide for additions as a percentage of FOB value in case the costs are unascertainable
20 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS OTHER ADDITIONS Rule 10(4) – no other additions shall be made in determining T.V. except as provided for in Rule 10. Rule 10(3) – Additions shall be made on the basis of objective and quantifiable data
21 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS EXCLUSION FROM ASSESSABLE VALUE Following charges are to be excluded – Interpretative Note to R.3 Erection, testing and commissioning charges – port importation expenses Cost of transport after importation Duties and taxes in India Payments that do not relate to imported goods Bank charges for bank services
22 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS REJECTION OF DECLARED VALUE Rule 11 – importer or his agent has to furnish a declaration – detailed disclosure relating value of imported goods Proper officer – truth and accuracy of information furnished Wrong declaration is an offence Rule 12 – value declared can be rejected-AO has doubts regarding the truth or accuracy Rule 3(4) – if value cannot be determined under Rule 3 – determined by proceeding sequentially through Rule 4-9
23 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS TRANSACTION VALUE OF DECLARED GOODS- RULE 4 If Rule 3 value is unacceptable, value of imported good; T.V. of identical goods Sold for export to India Imported at or about the same time as that of the goods being valued Goods in comparison shouldn’t have been provisionally assessed Rule 4(3) – More than one T.V. of Identical goods, lowest of such value should be taken
24 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS TRANSACTION VALUE OF DECLARED GOODS- RULE 4 Identical goods fulfill the following criteria – Rule 2(1)(d) Goods should be same in all respects Should have been produced in the same country Should be produced by the same manufacturer unless unavailable; Should have been imported from the same country Sale should be at the same commercial level If at different commercial level, due account to adjustment and demonstration of difference
25 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS TRANSACTION VALUE OF SIMILAR GOODS If Rule 3 or rule 4 value cannot be accepted; T.V. of similar goods imported at or about the same time Goods in comparison shouldn’t have been provisionally assessed Distinction regards identical goods – in case of similar goods, it is enough if they like characteristics and perform same function
26 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS TRANSACTION VALUE OF SIMILAR GOODS Similar goods fulfill the following criteria – Rule 2(1)(d) Goods should be alike in all respects – commercially interchangeable Should have been produced in the same country Should be produced by the same manufacturer unless unavailable; Should have been imported from the same country Sale should be at the same commercial level If at different commercial level, due account to adjustment and demonstration of difference
27 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS RULE 6 If the value can’t be determined under Rules 3, 4 and 5 the value shall be deductive under rule 7, otherwise, computed value under rule 8. At the request of the importer + approval of the proper officer, Rule 8 can be used first
28 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS DEDUCTIVE VALUE- RULE 7 When Rule 3, 4 and 5 not acceptable/available – but products are sold in India A.V. calculated by reducing post-importation costs and expenses from the selling price Price only after processing of imported goods- processing costs to be deducted Price at or about the time goods are being valued If not, date within 90 days of importation
29 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS COMPUTED VALUE- RULE 8 Computed value shall consist of the sum of: the cost or value of materials for producing imported goods; amount for profit and general expenses usually reflected in sales of similar goods; the cost or value of all other expenses under sub-rule (2) of rule 10 Used in cases of buyer and seller being related and producer supplies necessary costing
30 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS RESUDIAL METHOD- RULE 9 A best judgment method – where value cannot be determined under preceding rules Reasonable means consistent with the principles and general provisions of these rules and available data The value arrived shall not exceed price of like goods sold for import to India
31 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS PROHIBITIONS IN DETERMINING THE VALUE Use of selling price in India of goods produced in India System of accepting highest of the alternatives Price of goods prevalent in the country of exportation Price of goods for export to a country other than India Minimum customs values Arbitrary or fictitious value
32 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS RELATED PARTY- RULE2(2) Officers or directors of each other’s business Legally recognized partners in business Employer-Employee Any person directly or indirectly owning, controlling or holding 5% or more of the stock or share of both the parties One of them controls the other or both controlled by a third person or together they control a third person - directly or indirectly Members of the same family. Subject to their falling within the above criteria- sole agent or sole concessionaire or sole distributor of the other shall be deemed to be related. Persons include “legal persons”.
33 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS VALUATION OF RELATED PARTY TRANSACTIONS RULE 3(3) Rule 3(3)(a) – Transaction Value to be accepted where relationship do not influence the price. Rule 3(3)(b) – Importer to demonstrate that declared value closely approximates to one of the following values at or about the same time: The transaction value of identical goods, or of similar goods, in sales to unrelated buyers in India; The deductive value for identical goods or similar goods; The computed value for identical goods or similar goods. Where T.V. cannot be applied – sequential application of R.4-9
35 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS VALUATION OF EXPORTS Based on Transaction Value – S.14 and Customs Valuation (Determination of Value of Export Goods) Rules, 2007 If conditions of T.V. are not met, valuation as per Rules Rule 3(2) of Export Valuation Rules – T.V. to be accepted even if buyer and seller are related – but price not influenced Valuation under the Rules – if T.V. not possible – sequentially through rule 4 – 6
36 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS VALUATION OF EXPORTS Export Value by Comparison – Rule 4 T.V. of Goods of like kind and quality – identical or similar – commercially interchangeable – R.2(1)(a) Exported at or about the same time To other buyers in the same destination country If not, another destination country is considered Computed Value – Rule 5 if R.4 is inapplicable – on the basis of Cost of production of export goods Charges for deign or brand An amount towards profit Residual Method – Rule 6 when R.4 & 5 inapplicable Best judgment method similar to import valuation
38 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS IMPORT PROCEDURE Person in charge of Conveyance – Import manifesto (IGM) submitted – ‘entry inwards’ granted Self Assessment based on RMS in respect of specified importers IEC code number from DGFT prior to filing BoE Importer – Submission of Bill of Entry with relevant docs – contains description, value, quantity, exemption notification, classification – Sec 46 White Bill of Entry - home consumption - cleared on payment of customs duty Yellow Bill of Entry – warehousing - ‘into bond Bill of Entry’ as bond is executed – no duty is paid and imported goods are transferred to warehouse Green Bill of Entry - clearance from warehouse on payment of customs duty - ex-bond clearance.
39 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS IMPORT PROCEDURE Bill of Entry is noted - Goods are assessed to duty, examined and pre-audit is carried out - Customs duty is paid after assessment. Rate of customs duty on the day of noting Self Assessment under Section 17 Payment under protest Provisional assessment – Section 18 On importer’s request if unable to make SA Deemed necessary to carry out tests Necessary to make further enquiry Final Assessment – difference paid or refund
40 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS IMPORT PROCEDURE Out of customs charge for clearance issued After that, port dues, demurrage and other charges are paid and goods are cleared. Goods can be disposed of if not cleared from port within 30 days – Sec 48
41 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS SELF ASSESSMENT PROCEDURE Introduced during Budget speech 2011-2012ALL IMPORTERS/EXPORTERSAlready prevalent in Excise & Service TaxExtended to CustomsTrade Facilitation MeasureProcedure is same for exports & importsTo quicken the clearance of cargo
42 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS NEED FOR SELF ASSESSMENT To reconcile 2 conflicting interests (Customs Checks vs. Faster Clearance) To allow release of the goods on the basis of self- assessment Without examination of the goods – Green Channel To enable the importer to have possession of the goods Also interests of the government are protected by resorting to On-Site Post Clearance Audit (OSPCA) Underlying Reason
43 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS CHANGES INTRODUCED IN SELF ASSESSMENT Sub- Section Old SectionNew Section (1)PO to assess the goods importedSelf Assessment by Importer (2)Verification to be done by POPO may verify the self-assessment of such goods (3)PO may ask for documents for the purpose of assessing duty PO may ask for documents for the purpose of Verification of Self assessment (4)prior to the examination or testing PO may permit to be assess duty on the basis of the statements made in the entry and the documents produced Re-assessment of goods if on verification self assessment found to be wrong (5)Speaking order if assessment done by PO different from assessment sought by importer/exporter Speaking order if re-assessment done by PO different from self assessment done by importer/exporter (6)Not thereAudit of self assessment where re- assessment not done
44 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS FLOW OF SELF ASSESSMENT An importer / exporter SHALL Self Assess the Duty PO may VERIFY the SA by examination & Testing PO may require the importer / exporter to produce documents On verification of SA, if SA NOT DONE correctly SA is DONE correctly PO MAY RA the duty If RA is contrary to SA If importer/exporter accept RA (writing) If importer/exporter not accept No issue of Formal Order Speaking Order to be passed with in 15 days from date of RA
45 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS IMPACT OF SELF ASSESSMENT In case of No SA done SA done + RA is required under Section 17 Importer / exporter can opt for PA by PO PA gets converted into FA PA gets converted into RA Key: PA – Provisional Assessment; RA - Re-Assessment SA – Self Assessment PARA 7 OF THE CIRCULAR 17/2011-CUS
46 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS PROVISIONAL ASSESSMENT- S.18 Unable to make SA + requests in writing to PO or PO deems it necessary for the imported goods to be tested or Importer produced documents + for further enquiry or Documents not produced/Information not provided + further enquiry Customs (Provisional Duty Assessment) Regulations, 2011 which supersedes 1963 Regulations
48 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS EXPORT PROCEDURE Loading in conveyance after ‘Entry Outward’ is sanctioned Person in charge of conveyance submission of ‘Export Manifest’ Exporter to obtain IEC number from DGFT - registered with Export Promotion Council if export benefits claimed Export is required to submit Shipping Bill with required documents for obtaining permission to export. Shipping Bill for export of goods under claim for duty drawback Shipping Bill for export of dutiable goods - this should be yellow colour Shipping bill for export of duty free goods - it should be white colour shipping bill for export of duty free goods ex-bond - i.e. from bonded store room - it should be pink colour Shipping Bill for export under DEPB scheme - Blue colour.
49 © COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS EXPORT PROCEDURE FEMA formalities - GR/SDF/Softex form is required to be submitted. The shipping bill is noted, goods are assessed and examined. Export duty is paid, if applicable. Customs check for advance licenses, restriction and prohibitions If export is under export incentives, relevant documents are checked and certified. Then proof of export is obtained on ARE-1 Conveyance can leave only after ‘Let Export’ order is issued.
© COPYRIGHT 2012, LAKSHMI KUMARAN & SRIDHARAN, ATTORNEYS
1 Customs Valuation Rules in WTO. 2 GATT Article VII Value for customs purposes of imported merchandise should be based on its actual value or of like.
Valuation ( Custom Law ). INTRODUCTION Most of the custom duties are ad valorem. So goods have to be valued for purposes of assessment. Normally, the.
Content General rules, Related parties, Price paid or payable, Introduction to the transfer pricing.
WTO Customs Valuation Agreement. Why an Agreement on customs valuation? u customs valuation and ad valorem customs duties u Article VII of GATT 1947 u.
Additions to the Price Paid. Content Price Paid or Payable Additions Additions - Category 1 Additions - Brokerage Expenses Additions - Commissions Commissions/Buying.
1 M O N T E N E G R O Negotiating Team for the Accession of Montenegro to the European Union Working Group for Chapter 29 – Customs union Bilateral screening:
1 CHAPTER XIV TRANSACTION VALUE Transaction Value of Imported Merchandise Transaction Value of Identical Merchandise Transaction Value of Similar.
The VAT Return Applicable for Persons Registered under Article 10.
VALUATION IN CENTRAL EXCISE. ASSESSABLE VALUE(AV) = TRANSACTION VALUE(TV) CONDITIONS TO ACCEPT TV AS AV Delivery should be at the time and place of removal.
ASSESSMENT. Assessment is the process of quantification of duty liability. As per Section 2(2), Assessment includes provisional assessment, reassessment.
When to Avoid the Transaction Value? No sale – no method 1, or transaction value is not acceptable (e.g. price has been affected by certain conditions)
VALUE FOR DUTY VALUATION A discussion on the process of determination of Value for Customs purposes.
Câmara dos Despachantes Oficiais CONFIAD Paneuropean Network Workshop on Customs Customs Valuation Fernando Carmo CONFIAD Paneuropean Network - President.
Page 1 IMPORT DOCUMENTATION. Page 2 Page 3 Types of import Freely importable items Licensed imports Canalized items Prohibited items.
Workshop for Custom Committee, Almaty, Kazakhstan
Financial Audit Autonomous Bodies AS 13 and AS 15 Session Accounting Standards on ‘Accounting for Investments (AS 13) and ‘Accounting for Retirement.
C Copyright © 2005, Oracle. All rights reserved. Practice Solutions.
1 4th International Trade Statistics Expert Meeting Methodological issues relating to partner countries Presentation by Poland Room document 2.
©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Audit of the Sales and Collection Cycle Chapter.
Title 19 United States Code §1401(a) Value (a) Generally (1) Except as otherwise specifically provided for in this chapter, imported merchandise shall.
Inventory and Warehouse Processes. Slide 2 Introduction Inventory and warehouse management are closely related to the fulfillment and production processes.
BMU - E I 1 Development of renewable energy sources in Germany in
International Accounting Standard 37 Provisions, Contingent Liabilities and Contingent Assets.
1 CHAPTER XIII CUSTOMS CLEARANCE Entry Process of Goods, Types of Entry Evidence of Right to Make Entry Entry Documents, Surety Entry Summary &
Chapter 8 Measuring the Economys Performance. 8-2 Learning Objectives Describe the circular flow of income and output Define gross domestic product (GDP)
Time for a BREAK! You have 45 Minutes. Time Left 44.
WCO Knowledge Academy 2014 CUSTOMS VALUATION : ADJUSTMENTS AND SUCCESSIVE SALES Pablo Muñiz Van Bael & Bellis 03 July 2014.
Table 12.1: Cash Flows to a Cash and Carry Trading Strategy.
Excise Duties 4. March General liability for excise duty Whoever imports excise goods for resale, for delivery without remuneration or for own use,
Copyright © 2012, Elsevier Inc. All rights Reserved. 1 Chapter 7 Modeling Structure with Blocks.
LEVY AND COMPUTATION OF TAX (SEC. 9) 1. LEVIED BY CENTRAL GOVERNMENT AND COLLECTED BY STATE GOVERNMENT: The tax payable by any dealer on sales effected.
1 Presentation on UR Decision on Cases where Customs Administrations Have Reasons to Doubt the Truth or Accuracy of the Declared Value Shashank Priya Director,
BMU – KI III 1 Development of renewable energy sources in Germany in
Chapter 6 Tariffs. Copyright © 2007 Pearson Addison-Wesley. All rights reserved. 6-2 Topics to be Covered Types of Commercial Policies Tariffs and Types.
Foreign Air Operator Validation & Surveillance Part III ~~ Model Air Law & Regulations.
PP Test Review Sections 6-1 to 6-6 Mrs. Rivas 1. 2.
Goods and Services Tax Introduction to Import GST Deferment Scheme (IGDS)
Copyright © 2008 Pearson Addison-Wesley. All rights reserved. Chapter 10 A Monetary Intertemporal Model: Money, Prices, and Monetary Policy.
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin Chapter Fifteen “How Well Am I Doing?” Statement of Cash Flows.
Chapter 7 Review Economics. 1 The person or group that buys a franchise. Franchisee.
Chapter 12 Membrane Transport Essential Cell Biology Third Edition Copyright © Garland Science 2010.
Import Tracking and Landed Cost Processing An Enhancement For AS/400 DMAS from Copyright I/O International, 2001, 2005, 2008, 2012 Skip Intro Version.
Copyright © 2012 Pearson Addison-Wesley. All rights reserved. Chapter 9 The Instruments of Trade Policy.
00 Basic Accounting II (BAII) Level 2 Certificate in Accounting AAT.
PowerPoint Presentation By :- Jadav Devang Kavad Jagdish.
Classification of Commercial and Regulatory Documents The different commercial and regulatory documents may be classified into - Documents related to goods,
CHAPTER 14 Statement of Cash Flows. The McGraw-Hill Companies, Inc. 2008McGraw-Hill/Irwin 14-2 Chapter Opening To make informed investment and credit.
NATIONAL IMPORT AND EXPORT REGULATION Topics for Discussion in Chapter Import Regulation Assessment of Duties Marking Standards Exceptions Export Regulation.
© 2017 SlidePlayer.com Inc. All rights reserved.