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6. GATT Agreement and Texts of the Technical Committee on Customs Valuation , Conseil de coopération douanière, Bruxelles.
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6. GATT Agreement and Texts of the Technical Committee on Customs Valuation , Customs Co - operation Council, Brussels.
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Canada (Tribunal des importations) [8] à l'appui de deux importantes propositions qui sous-tendent son argument. Premièrement, le GATT et les Codes du GATT connexes peuvent être utilisés comme aide d'interprétation par le Tribunal même s'il n'y a pas d'ambiguïté dans le texte de loi.
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Counsel for the appellant cited National Corn Growers Assn. v. Canada (Import Tribunal) [8] as supporting two important propositions underlying his argument. First, GATT and related GATT Codes could be used by the Tribunal as aids to interpretation even in the absence of ambiguity in the legislative text. Second, SIMA must be interpreted in a manner consistent with Canada's obligations under those treaties. Counsel added that any interpretation of sections 3 and 43 of SIMA, which resulted in anti-dumping duties being applied to a country that had not been under investigation or inquiry, would result in not only an absurd result but also one inconsistent with Canada's treaty obligations.
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Canada (Tribunal des importations) [8] à l'appui de deux importantes propositions qui sous-tendent son argument. Premièrement, le GATT et les Codes du GATT connexes peuvent être utilisés comme aide d'interprétation par le Tribunal même s'il n'y a pas d'ambiguïté dans le texte de loi.
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Counsel for the appellant cited National Corn Growers Assn. v. Canada (Import Tribunal) [8] as supporting two important propositions underlying his argument. First, GATT and related GATT Codes could be used by the Tribunal as aids to interpretation even in the absence of ambiguity in the legislative text. Second, SIMA must be interpreted in a manner consistent with Canada's obligations under those treaties. Counsel added that any interpretation of sections 3 and 43 of SIMA, which resulted in anti-dumping duties being applied to a country that had not been under investigation or inquiry, would result in not only an absurd result but also one inconsistent with Canada's treaty obligations.
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Le texte de loi prévoit qu'ils ne doivent pas être ajoutés si A & A a agi à titre de responsable des achats pour l'appelant, puisque ces frais n'auraient normalement rien eu à voir avec le prix de la transaction des marchandises, c'est-à-dire le prix de vente véritable conclu entre l'acheteur et le vendeur. Cette disposition est conforme à l'Accord du GATT.
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Put simply, the matter before the Tribunal is whether the fees paid by the appellant to A & A should be added to the price paid or payable for the goods in determining their value for duty. The legislation provides that they should not be added if A & A acted as the purchasing agent for the appellant, since such costs would normally have nothing to do with the transaction price for the goods, i.e. the true selling price between the buyer and the seller. This provision is consistent with the GATT Agreement. However, given the difficulty in distinguishing between buying or purchasing commissions on the one hand and brokerage or selling commissions on the other, the Technical Committee on Customs Valuation of the Customs Co-operation Council has concluded that the treatment of commissions "depends upon the exact nature of services rendered by the intermediaries, [8] " and the issue has been the subject of explanatory notes and commentary by the committee.
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En délibérant sur la décision à prendre, le Tribunal a examiné les éléments de preuve dans leur ensemble, en tenant compte des précédents juridiques dont il dispose ainsi que des lignes directrices établies en rapport avec l'Accord du GATT.
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In arriving at its decision, the Tribunal examined the evidence as a whole, taking into account both the legal precedents before it and the guidelines established in relation to the GATT Agreement. In this regard, the Tribunal's first conclusion is that no single rule or principle can be enunciated to encompass all situations that can arise since the activities of a buying agent may go further than those contemplated in a legal agreement, and these must be open to review by customs authorities. Its second conclusion is that a legitimate purchasing agency relationship can involve activities that are substantially broader than those that might be accomplished by merely establishing an office abroad or sending an employee as a representative of the importer. The commissions paid to buying agents can and do reflect not only the specific activities that the agent may undertake for the importer but also, and perhaps more importantly, the experience of the agent and its knowledge and intelligence of the markets in question, the local business customs and language, contacts, sources of supply, etc.
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Premièrement, les termes utilisés dans l'article VI de l'Accord général sur les tarifs douaniers et le commerce [4] le (GATT) et dans différents articles du Code antidumping [5] du GATT (le Code) indiquent qu'un élément de production des marchandises doit se trouver dans les pays auxquels les droits antidumping doivent être imposés.
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Turning to his second submission, counsel for the appellant stated that the basis for this argument, i.e. goods produced in a country that has not been investigated cannot be made subject to anti-dumping duties under section 3 of SIMA, was twofold. First, counsel argued that the language of Article VI of the General Agreement on Tariffs and Trade [4] (GATT) and various Articles of the GATT Anti-Dumping Code [5] (the Code) indicate that there must be an element of production of the goods in those countries to which the anti-dumping duties are to be applied. Counsel pointed out that the Code Articles indicate that anti-dumping duties, if they are to be applied, are only to be levied on the importation of "products" of the territory of another contracting party. Counsel submitted that the word "product" or "products" connoted or implied production of some sort. In further support of this proposition, counsel cited Jackson's World Trade and the Law of GATT, [6] where Professor Jackson, in discussing GATT obligations relating to the "origin" or "nationality" of goods, states that, in certain GATT Articles, including those referred to by counsel, obligations are imposed on the treatment of imports that are the "products of the territories of other contracting parties. [7] " Counsel concluded that, to trigger rights or obligations under these provisions of GATT, there must have been production of the goods in the country against which an order or finding was being made, before it could be made. Again, in the instant case, there is no such "production" connection between the finding and Korea.
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Premièrement, les termes utilisés dans l'article VI de l'Accord général sur les tarifs douaniers et le commerce [4] le (GATT) et dans différents articles du Code antidumping [5] du GATT (le Code) indiquent qu'un élément de production des marchandises doit se trouver dans les pays auxquels les droits antidumping doivent être imposés.
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Turning to his second submission, counsel for the appellant stated that the basis for this argument, i.e. goods produced in a country that has not been investigated cannot be made subject to anti-dumping duties under section 3 of SIMA, was twofold. First, counsel argued that the language of Article VI of the General Agreement on Tariffs and Trade [4] (GATT) and various Articles of the GATT Anti-Dumping Code [5] (the Code) indicate that there must be an element of production of the goods in those countries to which the anti-dumping duties are to be applied. Counsel pointed out that the Code Articles indicate that anti-dumping duties, if they are to be applied, are only to be levied on the importation of "products" of the territory of another contracting party. Counsel submitted that the word "product" or "products" connoted or implied production of some sort. In further support of this proposition, counsel cited Jackson's World Trade and the Law of GATT, [6] where Professor Jackson, in discussing GATT obligations relating to the "origin" or "nationality" of goods, states that, in certain GATT Articles, including those referred to by counsel, obligations are imposed on the treatment of imports that are the "products of the territories of other contracting parties. [7] " Counsel concluded that, to trigger rights or obligations under these provisions of GATT, there must have been production of the goods in the country against which an order or finding was being made, before it could be made. Again, in the instant case, there is no such "production" connection between the finding and Korea.
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Premièrement, les termes utilisés dans l'article VI de l'Accord général sur les tarifs douaniers et le commerce [4] le (GATT) et dans différents articles du Code antidumping [5] du GATT (le Code) indiquent qu'un élément de production des marchandises doit se trouver dans les pays auxquels les droits antidumping doivent être imposés.
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Turning to his second submission, counsel for the appellant stated that the basis for this argument, i.e. goods produced in a country that has not been investigated cannot be made subject to anti-dumping duties under section 3 of SIMA, was twofold. First, counsel argued that the language of Article VI of the General Agreement on Tariffs and Trade [4] (GATT) and various Articles of the GATT Anti-Dumping Code [5] (the Code) indicate that there must be an element of production of the goods in those countries to which the anti-dumping duties are to be applied. Counsel pointed out that the Code Articles indicate that anti-dumping duties, if they are to be applied, are only to be levied on the importation of "products" of the territory of another contracting party. Counsel submitted that the word "product" or "products" connoted or implied production of some sort. In further support of this proposition, counsel cited Jackson's World Trade and the Law of GATT, [6] where Professor Jackson, in discussing GATT obligations relating to the "origin" or "nationality" of goods, states that, in certain GATT Articles, including those referred to by counsel, obligations are imposed on the treatment of imports that are the "products of the territories of other contracting parties. [7] " Counsel concluded that, to trigger rights or obligations under these provisions of GATT, there must have been production of the goods in the country against which an order or finding was being made, before it could be made. Again, in the instant case, there is no such "production" connection between the finding and Korea.
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Utilisation par le Canada du Code antidumping du GATT
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Canada’s Use of the GATT Anti-dumping Code
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, signé à Genève (Suisse) le 12 avril 1979, GATT IBDD, 26e suppl.
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, signed in Geneva, Switzerland, on April 12, 1979, GATT BISD, Supp. 26.
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Se penchant sur l'utilisation faite par l'appelant du GATT et des Codes du GATT pour aider dans l'interprétation de la LMSI, l'avocate de l'intimé a déclaré que la cause National Corn Growers cautionne la proposition selon laquelle il peut être recouru aux traités internationaux comme aide d'interprétation seulement en cas d'ambiguïté.
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Turning to the appellant's use of GATT and the GATT Codes to assist in interpreting SIMA, counsel for the respondent stated that National Corn Growers stood for the proposition that international treaties may be resorted to as interpretive aids only where there was ambiguity. Counsel submitted that, here, there is no ambiguity as to the wording of either section 43 of SIMA or the finding.
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Se penchant sur l'utilisation faite par l'appelant du GATT et des Codes du GATT pour aider dans l'interprétation de la LMSI, l'avocate de l'intimé a déclaré que la cause National Corn Growers cautionne la proposition selon laquelle il peut être recouru aux traités internationaux comme aide d'interprétation seulement en cas d'ambiguïté.
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Turning to the appellant's use of GATT and the GATT Codes to assist in interpreting SIMA, counsel for the respondent stated that National Corn Growers stood for the proposition that international treaties may be resorted to as interpretive aids only where there was ambiguity. Counsel submitted that, here, there is no ambiguity as to the wording of either section 43 of SIMA or the finding.
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À cet égard, le paragraphe 9 de la note explicative 2.1 de l'Accord du GATT définit un agent d'achat, qui est généralement payé par l'importateur dans le cadre d'une opération distincte du paiement des marchandises, comme étant «a person who acts for the account of a buyer, rendering him services in connection with finding suppliers, informing the seller of the desires of the importer, collecting samples, inspecting goods and, in some cases, arranging the insurance, transport, storage and delivery of the goods» ([traduction] une personne qui agit pour le compte d'un acheteur, en lui rendant des services consistant à trouver des fournisseurs, à informer le vendeur des désirs de l'importateur, à recueillir des échantillons, à inspecter des marchandises et, dans certains cas, à prendre les arrangements relatifs à l'assurance, au transport, à l'entreposage et à l'expédition des marchandises).
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In this regard, paragraph 9 of Explanatory Note 2.1 to the GATT Agreement defines a buying agent, which is usually paid by the importer apart from the payment for the goods, as a "person who acts for the account of a buyer, rendering him services in connection with finding suppliers, informing the seller of the desires of the importer, collecting samples, inspecting goods and, in some cases, arranging the insurance, transport, storage and delivery of the goods." In elaborating this definition, Commentary 17.1 of the GATT Agreement provides guidelines on the question of the kind of evidence necessary to establish the totality of the relationship between the importer and the agent. These guidelines suggest examples of activities or practices carried out by an agent, beyond those mentioned in the above definition, that may bring into question the existence of a true importer/buyer agency relationship. These include situations where the agent: (a) uses its own funds for, and assumes risk in respect of, the payment of the imported goods; (b) acts for its own account and/or assumes a proprietary interest in the goods; (c) has a relationship with the seller; and (d) concludes a contract and reinvoices the importer, distinguishing the price of the goods and its fee. This list is not exhaustive nor does it imply that any of these practices would invalidate the importer/buyer agency relationship.
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À cet égard, le paragraphe 9 de la note explicative 2.1 de l'Accord du GATT définit un agent d'achat, qui est généralement payé par l'importateur dans le cadre d'une opération distincte du paiement des marchandises, comme étant «a person who acts for the account of a buyer, rendering him services in connection with finding suppliers, informing the seller of the desires of the importer, collecting samples, inspecting goods and, in some cases, arranging the insurance, transport, storage and delivery of the goods» ([traduction] une personne qui agit pour le compte d'un acheteur, en lui rendant des services consistant à trouver des fournisseurs, à informer le vendeur des désirs de l'importateur, à recueillir des échantillons, à inspecter des marchandises et, dans certains cas, à prendre les arrangements relatifs à l'assurance, au transport, à l'entreposage et à l'expédition des marchandises).
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In this regard, paragraph 9 of Explanatory Note 2.1 to the GATT Agreement defines a buying agent, which is usually paid by the importer apart from the payment for the goods, as a "person who acts for the account of a buyer, rendering him services in connection with finding suppliers, informing the seller of the desires of the importer, collecting samples, inspecting goods and, in some cases, arranging the insurance, transport, storage and delivery of the goods." In elaborating this definition, Commentary 17.1 of the GATT Agreement provides guidelines on the question of the kind of evidence necessary to establish the totality of the relationship between the importer and the agent. These guidelines suggest examples of activities or practices carried out by an agent, beyond those mentioned in the above definition, that may bring into question the existence of a true importer/buyer agency relationship. These include situations where the agent: (a) uses its own funds for, and assumes risk in respect of, the payment of the imported goods; (b) acts for its own account and/or assumes a proprietary interest in the goods; (c) has a relationship with the seller; and (d) concludes a contract and reinvoices the importer, distinguishing the price of the goods and its fee. This list is not exhaustive nor does it imply that any of these practices would invalidate the importer/buyer agency relationship.