What is the invoice price 1

Federal Law Gazette Federal Law Gazette Part I 1957 No. 6 of March 14, 1957 - Pages 174 to 182 - Ad valorem regulations

Value Customs Ordinance 174 Federal Law Gazette, year 1957, Part I Value Customs Ordinance (WertZO). From March 7, 1957. On the basis of Section 109 (1) No. 5 of the Customs Act of March 20, 1939 (Reichsgesetzbl. I p. 529) in the version of the Act amending the Customs Act and the Consumption Tax Acts of May 23, 1952 ( Federal Law Gazette I p. 317) and the Third Customs Amendment Act of August 9, 1956 (Federal Law Gazette I p. 735) is decreed: Section I. Customs value Customs value § 1 (1) The customs value of goods subject to customs clearance is the normal price (§§ 2 to 34 ). (2) The invoice price should be recognized as a customs value under the conditions of §§ 35 to 47. A. Normal price Normal competition price § 2 (1) The normal price is determined on the basis of the normal price at which the imported goods can be acquired by any buyer when buying under the conditions of free competition between independent sellers and buyers (normal competitive price) . (2) If several customary competitive prices can be achieved for the imported goods, the average price forms the basis of the valuation. Relevant place for the normal price § 3 (1) The determination of the normal price is based on the usual competitive price that can be achieved in Germany for the imported goods. At the same time, prices are assumed from sales contracts that provide for the delivery of the goods to a buyer in the port or place of import. (2) The customs office can assume that, with the same delivery conditions, the customary competitive price that can be achieved for the goods at the place of their clearance for free circulation or for customs clearance corresponds to the customary competitive price attainable in the port or place of import. This does not apply if the seller sells the goods at different prices depending on the location of the buyer with the same delivery conditions. Price at the relevant valuation point § 4 The price that can be achieved at the relevant valuation point (Customs Act § 53 Paragraph 2) is primarily the price that is achievable for immediately tangible goods at this point in time. If such a price is not known, prices from sales contracts that provide for immediate delivery are assumed. Here purchase contracts are taken into account, the conclusion of which comes as close as possible to the relevant valuation point. Quantity § 5 The determination of the normal price is based on the quantity of goods that are cleared for free circulation or for customs clearance. Origin of the goods § 6 (1) When determining the normal price, the country in which the goods were produced or manufactured is taken into account. (2) If the goods are not bought in the country in which they were produced or manufactured, a price change caused by the middleman will also be taken into account. Commercial level §7 (1) For goods that are intended for commercial purposes, the normal price is determined at the commercial level of the buyer or recipient. (2) Processing and processing companies as well as assembly companies are considered to be their own trading level if they are granted a special price as is customary in the trade be delivered through this intermediary. (4) For goods that are not intended for commercial purposes (e.g. gift items), the normal price is determined on the basis of the sales price of the last commercial level. The same applies to goods that have been disposed of in violation of the regulations (Customs Act § 45 Paragraph 1 No. 2). No. 6 - Date of issue: Bonn, March 1st, 1957 175 Relevant buyer § 8 (1) Relevant buyer is the buyer residing in the customs area or in a free port who has submitted the application for clearance of the goods for free circulation or for customs clearance provides or has it provided by a customs party who is not the buyer of the goods. (2) In place of the buyer named in paragraph 1, the relevant buyer is a pre-buyer resident in the customs territory or in a free port, if he submits the customs value declaration. Selling costs § 9 The costs listed in § 53 Para. 3 No. 2 of the Customs Act are to be understood as the sales costs charged to the respective sale of the goods to the relevant buyer (§ 8) and their delivery (§§ 12 and 13). Without prejudice to the provisions of §§ 14 and 15, these costs are to be included in the normal price in the amount actually incurred. Reductions in costs can only be recognized if they have been determined at the relevant valuation point. Section 10 The distribution costs within the meaning of Section 9 include, in particular, transport costs (Sections 11 to 15), commissions (Section 16), costs (including consular fees) for issuing documents abroad that are necessary for importing the goods , N Duties to be paid abroad, excluding those from which the goods are exempt upon export or are granted for reimbursement, the value of the packaging, unless the packaging is subject to special customs clearance or is returned abroad , and the cost of packaging (labor and other costs). Transport costs § 11 Transport costs within the meaning of § 10 are in particular loading and reloading costs, freight, costs of transport insurance, rent for means of transport, icing costs, feeding costs for animals (e.g. feed straw) and costs for the use of tarpaulin. § 12 (1) The normal price includes the transport costs only insofar as they encumber the delivery of the goods to a buyer in the port or place of import. (2) The transport costs charged for the delivery of the goods to a buyer in the port or place of import also include rent, insurance costs and freight incurred for transporting the empty means of transport abroad. Section 13 (1) In the case of imports by sea, the normal price includes the transport costs to the landing or reloading point in the seaport. (2) If the border is the tariff intersection in rail or road transport, the normal price only includes the transport costs to the border. (3) In the case of imports by air, the normal price includes the cost of transport to the first customs airport served. If the costs incurred on the domestic flight route to the first customs airport flown to are significant in relation to the total freight, the normal price only includes air freight up to the cheapest customs airport. (4) In the case of imports via advanced customs officers in foreign customs, the normal price includes the transport costs to the nearest place in the customs territory. The place of the advanced customs office is, however, the place for the delimitation of the transport costs if it is the tariff intersection. (5) In all other cases, the normal price includes the costs of transport to the place of the customs office at which the goods are to be presented for the first time. (6) The place within the meaning of paragraphs 4 and 5 is the political municipality. § 14 If the goods are transported free of charge or with a means of transport provided by the buyer, the amount that would be payable to a commercial goods carrier is set as the transport costs in accordance with § 12. Exceptions to transport by air § 15 In the case of transport by air, instead of the costs of transport by air, the costs that would have been incurred for transport by land or water are included in the normal price in the following cases: 1. for gifts, 2 . for consignments with a goods value of 50 Deutsche Mark or less, if the costs of air transport exceed the value of the goods, 176 Federal Law Gazette, 1957, Part I 3. for other consignments, if the person involved in the customs can prove that the goods were not commissioned by Buyer have been transported by air and the additional costs of this transport are finally borne by the seller, 4. for samples and samples that are delivered free of charge, if they serve to initiate commercial transactions or are delivered for research purposes and if their quantity does not exceed the customary scope exceeds. Commissions Section 16 Commissions (Section 10) include, in particular, the commissions for commercial agents (Commercial Code Section 87), commission agents (Commercial Code Section 396 (1)), other intermediaries (Commercial Code Section 354) and brokerage fees (Commercial Code Section 99). Costs of determining the quality § 17 If, according to the sales contract or in accordance with commercial practice, the amount of the purchase price depends on the determination of the quality or the quantity of the goods, the normal price includes the costs arising from this regardless of whether the determination is in Germany or in Is taken abroad. Enclosures Section 18 (1) If the enclosure is separated from the goods in customs traffic, the value of the enclosure is included in the normal price of the goods, unless the enclosure is subject to special customs clearance or is returned abroad. (2) If a goods subject to customs duties is repackaged or refilled during customs storage (Customs Act § 91), the normal price of the goods also includes the value of the packaging in which the goods have been repacked or refilled. This does not apply if this containment has been brought from free circulation into the customs warehouse. Section 19 Containers within the meaning of Section 10 also include other packaging that is used to protect valuable goods during transport or storage. This also includes blankets, straw, mats, sacks, boards and the like that are used to pack or stow goods in vehicles. Section 20 If the packaging of the goods to be valued has been provided by a buyer resident in the customs area or in a free port, the value of these enclosures is not included in the normal price of the goods packaged in them if it is proven that the packaging is from free circulation in the customs area come. Import duties, fees under public law § 21 The normal price does not include import duties. This also applies to the fees that are levied on the basis of public law provisions on the occasion of the importation of goods. Distribution of common costs § 22 (1) Common costs to be assessed differently - the goods of a shipment are divided according to whether they are calculated according to the quantity or the value, according to the quantity or the value of the individual goods. (2) Costs of a common containment, in which goods with different tariffs are received, are divided according to the quantity of the individual goods. (3) The apportionment of the costs attributable to the goods subject to customs clearance can be omitted if the party involved in customs requests that the costs be included in the normal price of the goods with the greatest share of value. Continuous payments § 23 If goods are only imported on the basis of contracts that provide for continuous payments as remuneration, the sum of the anticipated payments during the normal operating life can form the basis of the assessment. A fixed amount must be added to this sum if such is to be paid in addition to ongoing payments. Use of rights § 24 (1) The normal price of a product that has been manufactured according to a patented invention or according to a registered utility model includes, in addition to the proportional value of the utilized manufacturing and distribution rights, also the value of the right to use the goods commercially, (2) The normal price of goods that have been manufactured using copyright authorizations includes the value of the authorizations used for the goods. (3) The normal price of the goods mentioned in paragraphs 1 and 2 does not include the value of the manufacturing or reproduction right to be exercised in Germany. This also applies to goods that are intended to be used as templates or means of transmission during domestic production or reproduction (e.g. models, drawings, patents, clichés, matrices). No. 6 - day of issue: Bonn, March 14, 1957 177 Trademarks Section 25 (1) The normal price of a commodity that bears a trademark at the relevant valuation point includes the value of the right to use the trademark applicable to the commodity. (2) The normal price of a commodity, which is only provided with a trademark after the relevant valuation point, includes the value of the right to use the trademark applicable to the commodity, if this mark is 1. only registered abroad, 2. abroad and in Is registered in Germany, 3. is only registered in Germany, but the purpose is to show that the goods a) are of foreign origin, d. H. has been cultivated, produced, manufactured, selected, prepared for sale or otherwise processed by a natural or legal person abroad, b) originates from a natural or legal person who through commercial, financial or other contractual or non-contractual relationships with one of the persons named under letter a is connected, c) comes from a natural or legal person to whom one of the persons named under letter a or letter b has assigned the right to use the trademark, subject to their right to own this trademark. Section 26 (1) If the goods to be valued are processed further in Germany before they are provided with a trademark (Section 25, Paragraph 2), the normal price includes the value of the right to use the trademark only if the goods to be valued decisively determines the character of the goods resulting from their processing. (2) In particular, the following processing operations generally do not exclude the inclusion of the value specified in paragraph 1 in the normal price: 1. Sieving, filtering, chopping, repackaging and preparation ready for sale, 2. adding components and ingredients of domestic or foreign origin, which are of little importance for the ¦character of the goods. Profit from capital participation § 27 Profit within the meaning of § 53 a Paragraph 1 No. 2 of the Customs Act does not apply to the profit that benefits the seller of the goods to be valued due to his capital participation in the company of the buyer of the goods. Official exploitation § 28 The normal price of goods that can be valued and which are disposed of by customs (cf. Customs Act § 15 Paragraph 4 Sections 73 and 97) is the sale proceeds minus the import duties contained therein. Outward processing trade § 29 (1) The difference between the value of the refined imported goods at the relevant valuation point and the value of the unprocessed goods at the time of their export is deemed to be an increase in value within the meaning of Section 144 (1) sentence 2 of the General Customs Code. The value of the preparatory work for the finishing (e.g. for engravings) is added to the value of the unprocessed goods at the time of their export, insofar as this has been carried out in Germany. (2) The consideration that has been agreed for the refinement work, for any ingredients and for preparatory work carried out abroad can be regarded as an increase in value, provided that there are no concerns about the adequacy of the consideration. If the business partners are connected within the meaning of Section 53 a of the Customs Act, this only applies if the consideration is not influenced by the business connection. Repair traffic § 30 In the case of goods subject to customs clearance, which have been repaired free of charge due to a material defect after their customs clearance within the scope of a customs-approved repair traffic (General Customs Regulations §§ 144 to 148) in foreign customs, the increase in value resulting from the repair shall not be taken into account if the customs party proves that the material defect was not taken into account in the original customs clearance. Evaluation of waste § 31 (1) If part of the customs goods are to be evaluated as waste in the context of a customs processing transaction according to their nature (Customs Act § 60 Paragraphs 2 and 3), the evaluation of this waste is based on the customary competitive price, equal to the goods Quality would achieve upon import. If a price for imported goods is not known, the normal competitive price for similar domestic goods applies. (2) Paragraph 1 applies accordingly if, in the case of Section 69 Paragraph 1 No. 43 of the Customs Act, waste is to be assessed according to its nature. The decisive point in time of assessment is the point in time at which the goods in advance are presented (General Customs Regulations Section 148 b, Paragraph 4). 178 Federal Law Gazette, born 1957, Part I Former free goods § 32 The normal price of goods that have been cleared from free circulation for customs traffic (Customs Act § 105) applies when these goods are cleared for free circulation or for customs clearance in Germany achievable customary competition price. Conversion of foreign currency § 33 (1) Prices and costs expressed in a foreign currency are converted according to the official exchange rates announced by the Federal Minister of Finance in the Federal Customs Gazette.(2) Currencies for which no conversion rates are given in the Federal Customs Gazette are converted using the ask rate, reduced to two decimal places, which is used by the credit institutions. § 34 If prices or costs are expressed in several currencies, the currency in which the invoice amount is owed is decisive. As a rule, the invoice amount can be viewed as owed in the currency in which the final invoice amount is expressed. B. Invoice price Invoice price as the basis of valuation § 35 (1) The valuation is based on the invoice price of the relevant buyer if it corresponds to the customary competitive price achievable at the relevant valuation point or, with regard to exceptional discounts, to a price reduction that is only granted to an exclusive representative, and has been adjusted for any other reduction in the normal competitive price so that it corresponds to that price. (2) Such an invoice price is recognized as a customs value if 1. It meets the requirements of the normal price with regard to the place (§ 3), the quantity (§ 5), the origin (§ 6) and the level of trade (§ 7) or has been corrected accordingly and 2. any cost corrections required under Sections 9 to 21 have been made. § 36 If several competition prices are usually achievable, each invoice price is recognized as the basis of the evaluation, which is within the scope of these prices. However, if there is a price reduction or a reduction in price within the meaning of Section 35 (1), the invoice price will be corrected accordingly. If the invoice price does not stay within the scope of these prices, but if it falls within the scope of the usual competitive prices after the correction mentioned in sentence 2 has been carried out, the corrected price will be used as the basis for the evaluation. Section 37 (1) The invoice price can also be used as the basis for the evaluation if it corresponds to the customary competitive price that could be achieved for the goods at the time of the purchase or the price agreement with the same delivery conditions, and if the timing of the purchase contract is appropriate . (2) The timing of the contract is reasonable, 1. if the purchase or the price agreement is no longer than six months before the relevant valuation point or, 2. if the period between the purchase or price agreement and the relevant valuation point exceeds six months, if a) the transaction has been carried out quickly, or b) goods that are produced on special order, have been delivered within the agreed delivery period, or c) goods that are customarily traded for later unloading, within twelve months of the purchase for dispatch on have been made available for free circulation or for customs clearance. Assessment in the case of customs value declaration by the intermediary of a commercial transaction § 38 If the intermediary of a commercial transaction submits the customs value declaration, the assessment is based on the invoice price of the buyer who receives the goods through this intermediary, if this price can be considered the usual competitive price. In particular, if they are included in this price, 1. import duties and fees according to § 21, 2. the sales tax that the commission agent has to pay for the delivery of the goods to the buyer, 3. domestic transport costs, without prejudice to the Provision of § 43, 4. Costs of repacking, sorting and other processing of the goods, provided that this work is carried out after the relevant valuation point. No. 6 - Date of issue: Bonn, March 1st, 1957 179 Price reductions, price reductions Section 39 When determining the normal price on the basis of the invoice price, price reductions and price reductions are only recognized insofar as they 1. do not contribute to the definition of the normal price (Customs Act § 53) are in contradiction, 2. without prejudice to the provision of § 41, the type and amount are customary in the trade, 3. the reason and amount are fixed at the relevant valuation point and 4. are granted for the goods to be valued. Section 40 (1) The definition of the normal price does not contradict in particular 1. the cash payment account and the cash account, 2. volume discounts, 3. discounts that are granted to buyers with regard to their level of trade, 4. discounts that are due to adjust a list price the market situation will be granted. (2) The definition of the normal price contradicts in particular 1. Price reductions and price reductions, provided that they are granted to sole agents to compensate for contractual obligations or to compensate for services and expenses that the sole agent performs in the interests of the seller, 2. Price discounts for the obligation of the buyer, not to buy from other sellers (loyalty discount), 3. Price reductions for bank guarantee, surety and advance payment, 4. the sample discount, 5. the introductory discount, 6. the sales bonus. Discount § 41 The cash account and the cash account are recognized if the invoice price is a target price and if the amount of the discount is reasonable. Volume discounts for partial deliveries § 42 If a sales contract is fulfilled in partial deliveries, a customary volume discount, which has been agreed for the amount of goods going into free circulation or in advance customs clearance, is recognized in accordance with § 59, if the discount has already been recognized at the The first partial delivery has been processed. Transport costs at the same price § 43 If the invoice price of the goods in the destination corresponds to the price that can be achieved for the goods in the port or place of import, no adjustment is made with regard to the transport costs. Import of dismantled goods § 44 (1) If goods (e.g. a machine) are bought as such, but imported in parts, and if the parts of the goods are cleared separately, the invoice price of the goods - corrected if necessary - will be added divided the individual parts. (2) If, in the case of paragraph 1, it is a matter of goods within the meaning of Section 53, paragraph 4 of the Customs Act, the price to be apportioned includes the value of the right to use the patent, the design or utility model or the Trademark. Assortment of goods § 45 If an assortment of goods (e.g. a room furnishings), which consists of items to be tariffed differently, is sold at a total price in accordance with the commercial practice, the - if necessary corrected - invoice price of the assortment of goods is divided between the items to be tariffed differently . Changes in weight, weight franchises § 46 (1) If the weight of goods determined by customs deviates from the loading weight as a result of changes in weight that can be attributed to natural influences during transport (e.g. moisture or dryness), the difference in weight concludes the recognition of the total invoice price does not apply if the price has been calculated on the basis of the loading weight. This also applies mutatis mutandis to goods that are traded according to other standards. (2) If the other prerequisites are met, the total invoice price shall also be used as a basis for the assessment if 1. the differences in quantity between the calculated and the customs-determined amount are within the agreed weight franchise and the weight franchise does not exceed the customary range, or 2 . the differences in quantity do not exceed the limits of a customary weight deductible or the customary deviations in the determination of quantities. The total invoice price must be corrected to the extent that the differences in quantity are not within these limits (numbers 1 and 2). 180 Federal Law Gazette, 1957, Part I Costs of Storage Section 47 If the valuation is based on the price of the buyer for whose account goods have been stored in a free port or in a customs warehouse, the invoice price needs to be due to the costs of storage - excluding the cost of warehouse handling - not to be corrected. IL section Procedure, obligation to register § 48 (1) A customs value declaration is to be submitted for goods subject to customs duties, 1. for which a customs declaration is to be submitted, 2. which are received by post if the customs value of a consignment exceeds 200 German marks, 3. which are imported into travel are neither intended for trade nor for commercial use and do not remain duty-free as travel supplies. (2) Paragraph 1 does not apply 1. to goods that are valued in accordance with Section 28, 2. for goods to which Section 30 applies after repairs carried out free of charge, 3. for goods whose destruction or conversion into non-value customs goods is requested is (Customs Act § 17), 4. for goods for which duty-free clearance is applied for on the basis of a non-tariff exemption regulation, 5. for goods whose duty-free use as ship supplies, gifts or gifts is requested, 6. for goods that are to be cleared in Customs custody procedure (Customs Act § 90) is applied for, 7. for goods whose clearance is requested for a different customs traffic than for customs clearance (Customs Act § 105), 8. for goods that are transferred from a customs clearance warehouse to another customs clearance warehouse without restitution and customs clearance (Customs notice regulations § 11 Paragraph 4 and § 16 Paragraph 5). Customs value declarant § 49 (1) The customs value declaration must be submitted by the person involved in customs who makes the customs application. (2) If the person concerned is not the buyer or - if no sales contract has been concluded between the supplier and the recipient - the recipient of the goods in the cases in which he applies for the goods to be cleared for free circulation or for customs clearance, the Buyer or recipient to submit the customs declaration if this is to be submitted in writing. (3) In the case of Section 8 (2), the previous purchaser assumes the duties of the declarant. Customs declaration § 50 (1) The customs declaration must be submitted with the customs application in accordance with the provisions of §§51 to 56. It may only be corrected until the beginning of the customs inspection. (2) The declarant has to provide all information necessary for the determination of the customs value in the customs declaration. In particular, he has to describe the goods subject to customs clearance according to their value-determining characteristics. (3) The declarant has to declare prices and costs in the customs declaration in the currency owed (§ 34). (4) The declarant has to break down prices and costs, which are to be divided according to §§ 22, 44 and 45, in the same way in the declaration of customs value. Written customs declaration § 51 The customs declaration must be submitted in writing if 1. a written customs declaration is to be made and the total import duty of the consignment is 20 Deutsche Mark or more, 2. the customs declaration is to be submitted on the basis of § 48 Paragraph 1 No. 2. Section 52 (1) The written customs declaration must be submitted in accordance with the prescribed sample if the goods are requested to be cleared for free circulation or for customs clearance. (2) § 157 Paragraphs 2 and 4 to 6, §§ 158 and 167 of the General Customs Regulations apply accordingly to the written customs declaration. (3) The written customs declaration must be submitted in the same number of items as the customs declaration. In the case of Section 48 Paragraph 1 No. 2 and in the case of Section 37 Paragraph 2 of the Customs Instructions Ordinance, submitting the customs value declaration in one piece is sufficient. Section 53 (1) Only goods from one supplier and one buyer or recipient may be listed in the written customs declaration. (2) In the case of collective shipments of similar goods, the customs office can permit the submission of a collective customs declaration if the shipment of goods from several suppliers for one or more buyers No. 6 - date of issue: Bonn, March 14, 1957 181 or one Supplier for several buyers and if the individual consignments are clearly arranged in a special annex for collective customs declaration. In the case of shipments to different buyers, the collective customs declaration must be submitted by the person involved in the customs as a joint authorized representative. (3) The individual items according to the type of goods, quality or price class are to be listed separately in the written customs value declaration.If these individual items are clearly shown in the attached invoice (Section 58 (3)), reference may be made to the information on the invoice in the customs value declaration . § 54 If the declarant is unable to state the invoice price or the costs included in the customs value in the written declaration of customs value until the start of the customs inspection, because 1. the purchase price of goods on the basis of the purchase contract or in accordance with commercial practice a) findings about their quality or b) of special quantity determinations (e.g. on the determination of the dry weight of wool), the result of which has not yet become known to him, 2. the declarant is the agent of a commercial transaction or a trader who has not yet sold the goods, 3. from If the costs included in the customs value of the goods are not yet known, he must state the probable prices and costs to be specially marked as such in the customs value declaration. The customs office will set him a reasonable deadline for reporting the final prices and costs, unless they can proceed in accordance with Section 63. The period must not exceed six months. If the supplement to the customs value declaration is not received by the customs office within the specified period, the customs value will be estimated in accordance with Section 217, Paragraph 2, Clause 1 of the Reich Tax Code. Simplified written customs value declaration § 55 (1) The written customs value declaration must be submitted in a simplified form if the goods are cleared 1. in the customs instruction procedure (Customs Act § 88), 2. for active repair traffic (Customs Notice Regulations § 21 Paragraph 2), 3 . an application is made for customs security traffic (except in the cases of Section 48 Paragraph 2 No. 5). (2) The main customs office may also allow the simplified written declaration of customs value for other than those mentioned in paragraph 1, if customs goods are only exceptionally released into free circulation. (3) The simplified written customs declaration must be submitted in the customs declaration. It is limited to the declaration of the estimated customs value of the goods. In the case of Paragraph 1 No. 1, the declaration of the value of the sender's declaration (Customs Act Section 77) can be included in the simplified customs declaration. Oral customs declaration § 56 The customs declaration may be submitted orally if 1. an oral customs declaration is permitted, 2. a written customs declaration is to be submitted, but the total import duty of the consignment is less than 20 Deutsche Mark, 3. the customs declaration according to § 48 para. 1 no. 3 is to be submitted. Customs value declaration with advance notice § 57 In the case of advance notice (Customs Act § 69 Paragraph 1 No. 43), the processor has the estimated customs value of the waste and the estimated customs value of the recovered goods in the declaration of the goods in advance (General Customs Ordinance § 148 b Paragraph 4) To register the unit of measure. When registering the goods to be picked up, there is no need to submit a customs declaration. Proof of the customs value § 58 (1) To prove the correctness of the written customs value declaration, the customs value declarant must submit the invoice (§ 60) to the customs office of clearance with the customs value declaration (in the cases of § 54 with the addition of the customs value declaration) if the goods are the subject of a Are purchase contract. In the same way, the declarant has to submit to the customs office of clearance with each written declaration of the costs in terms of § 9. The customs office of clearance can demand that the declarant also submit the purchase contract and all other documents that may be of importance for determining the customs value (proforma invoices, etc.). 182 Federal Law Gazette, 1957, Part I (2) When clearing mail with a customs value of up to 200 German marks that are intended for trade or that are imported by a processing, processing or assembly company, the customs office can Request submission of the invoice by the buyer of the goods. (3) In addition to the invoice, another copy or another copy of the invoice must be submitted, which will be stamped as evidence of the customs value declaration remaining at the customs office or the customs declaration. The remaining value documents will be returned to the declarant. Before they are returned, they will be provided with the number of the customs document and the stamp of the official stamp. (4) Paragraphs 1 and 3 do not apply if a simplified written customs declaration or a customs declaration in accordance with Section 57 is to be submitted. However, the customs office can request the submission of invoices and other documents by the declarant, with the exception of the Deutsche Bundesbahn and the airlines. (5) If the documents to be submitted are in a foreign language, they must be translated into German at the request of the customs office Customs valuation of each partial delivery will be recognized if the person involved in customs submits to the quantity control that is determined in each individual case by the customs office that clears the first partial delivery.(2) If the quantity discount cannot be recognized for each partial delivery, it shall be recognized when determining the customs value of the last partial delivery for the entire amount that has been cleared for free circulation or for customs clearance. When clearing this partial delivery, the person involved in customs must prove that the entire amount has been cleared and that the quantity discount has not yet been recognized when clearing the previous partial deliveries. (3) In the cases of Section 44, the partial imports are written off on the invoice. The customs office that carries out the first depreciation sets the declarant a reasonable period in which to provide evidence of the import of all parts into which the purchased goods have been dismantled. Invoice § 60 (1) The invoice must be issued by the seller. It should contain the following information: 1. the name (company) and address of the seller and the buyer, 2. the place and date of their issue, 3. the number, type, symbols and numbers of the packages, 4. a precise description of the goods (their customary designation according to type, quality, quality class, etc. with special information about properties that increase or decrease their value), 5. the quantity of goods in the customary unit, 6. the price agreed for the goods, 7. the terms of delivery and payment, 8 the signature of the seller. (2) Invoices that do not meet the requirements of Paragraph 1 can be rejected as the basis for an assessment according to the invoice price (§§ 35 ff.). Determination of the value quality of the goods § 61 The internal customs inspection of valuable goods (Customs Act § 80, Paragraph 1, Clause 5) is always to extend to the determination of the value quality of the goods, if the goods are cleared for free circulation or to a customs clearance. Determination of the customs value § 62 (1) The customs value of the individual items belonging to a customs value declaration is specifically determined insofar as the customs are to be calculated separately (General Customs Ordinance § 211 Paragraph 3). (2) When clearing goods that can be subject to customs clearance for pre-order traffic, with the exception of the cases of Section 55, Paragraph 1, No. 2 and 3 and Paragraph 2, the customs value of each individual item is determined so precisely that the customs debt, if it is for one of the individual items becomes unconditional, can be determined without further valuation. (3) In the case of Section 48 (2) No. 8, the customs office responsible for the supplier of the goods divides the customs value determined by it (paragraph 2) of the customs office responsible for the recipient in the deregistration that serves as the customs declaration for the other customs clearance agent first customs clearance warehouse. Final customs notification in the case of Section 54 No. 2 Section 63 In the cases of Section 54 No. 2, a provisional customs notification (Reich Tax Code Section 100) is not issued if the customs office can determine the normal price of the goods without supplementing the customs declaration.