They discuss

Customs epic dispute between taric support the company Amway (Thailand), which lasted for more than a decade. Not know how to end. After the issue of Customs taric support "Amway's. Notification of the import price is lower than the reality, "Over 10 years ago, and customs can not conclude this expression filed court. The officers involved in this opinion, that is split into two factions.
Office of Investigations and Enforcement (TCEB.) That bonuses paid to Amway distributors in the country and abroad (IBO) is "the import price" must be taxable. The staff of the customs formalities and (C +.) That the bonus payments of Amway's "marketing costs" must not be taxable.
They discuss "the bonus payment" of the World Customs Organization (WCO) assigned taric support to the "Technical Committee on Customs Valuation", which consists of representatives from all countries. Perform diagnostics The technical committee's. Consider this 3 times. taric support
Until this The Technical Committee on Customs Valuation 36th held at WCO Headquarters in Brussels. During 15-19 April 2556 at a meeting of the Technical Committee. taric support Consider the discussion of "If the bonus payments" for the last time.
After the Commission's. Have seen quite unanimously. "If the bonus payments" untaxed imports. taric support "International taric support Chamber of Commerce (ICC), Bulgaria" (see page 5-6 below), the opinion of the meeting published on the website. Thailand holds a group of economic superpowers questioning smoldering hard.
Before opening the representatives from various countries. Comment extensively taric support Thailand customs diagram or slide presentation explaining the bonus payment of Amway. With an explanation as to why the customs Thailand believes that the bonus payments must be paid bonuses taric support to pay import duty. But the ethics of those who are responsible for collecting taxes, taxpayers should not take the information disclosed so that customs officers Thailand chart presented at the meeting. It is the business model of the company Amway. The marks and names of major companies such as E is an export company with establishments abroad, I is an import taric support company taric support that operates in Thailand.
Thailand seeks to demonstrate that the customs authorities. "The bonus of the company as of a particular case. Unlike direct selling, general and customs Thailand offers various reasons. Thailand believes that the Importer of bonuses paid to the IBO is the import price. The tax must be paid
Representatives from various countries Inquires offered customs Thailand confirmed. Sales transactions occurring with 2 stages, namely E is exported abroad. Goods sold the company I was doing business in Thailand. After import customs clearance, the company taric support I used to sell to the IBO.
Bonuses at companies I pay IBO has two types of bonuses paid to IBO in the bonuses paid to IBO outside Thailand to provide training to the IBO in Thailand to pay bonuses this latter category taric support of Z are paid. IBO money to go abroad. I paid on behalf of the company I paying them back with Z later.
The payment of such bonuses Are conditions of sale The company plans to sell between E and I have to be agreed in advance. The goods sold in Thailand. Sales are conditions that must be followed in the future.
E company located abroad I owned company engaged in nearly 100% Customs Thailand seeks to demonstrate that E and I are the same person. Because of E states that "such payments. The Bank does not hold a charge of I ".
After clarification customs Thailand Therefore open to attendees to ask questions. Representatives from Brazil, said "The bonus payment Mobile marketing is a cost associated with the sale. After importing goods ago And no increase to the vendor, so the bonus payments are not required to pay import duty. "
Representatives of Canada says At the meeting, the Technical Committee has been notified in writing 34 times that. Such bonus payments Not treated as income from the sale or trade. But the reward is an incentive to sell (sale incentive) do not differ from the payroll to sales. It means nothing more than marketing costs incurred after import.
Also, in a previous meeting. Representatives from other countries taric support Of the opinion that If the bonus is not considered as a condition of sale, so the bonus payments to the IBO in Thailand or M does not have to calculate the import duty. This case may be resolved by the conclusion that the bonus is paid tax-free imports.
The EU says "Agrees with Canada and complete. Bonus payments can not be included taric support in the customs value. Whether taric support in any case Although customs Thailand have more information. taric support Such reviews will not change. Therefore, such a conclusion. "
US says Agreed with the EU and Canada. Comments should be in writing, taric support as previously agreed upon earlier. The bonus does not have to pay import duty. It is only after the import costs payable to the IBO has no relationship to each other.
US says further that "No representative of any other country at that. Bonus payments should be included in the customs value.