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vUrjkZ"Vªh; O;kikj ,oa foÙk
uksV 6- lhek 'kqYd ewY;kadu rFkk oxhZdj.k (Customs Valuation and Classification): lhek 'kqYd vf/dkjh
izk;% vk;kr dk ewY;kadu oLrqvksa osQ fy, fu/kZfjr iz'kqYd nj ls vf/d djrs gSaA lhek 'kqYd ewY;kadu dk
,d vU; rjhdk tku cw>dj eky NksM+us essa nsjh djuk rkfd vk;kfrr oLrqvksa dh ykxr c<+ tk, tSlk fd
vk;kr iz'kqYd djrk gSA blosQ vfrfjDr lhek 'kqYd lwph esa cgqr lh oLrqvksa dk o.kZu gksrk gS vkSj izR;sd
oxZ osQ fy, iz'kqYd nj dk fu/kZj.k vyx&vyx gksrk gSA lhek 'kqYd vf/dkjh izk;% oLrqvksa dk viuk
oxhZdj.k Å¡ph njksa ij djosQ vf/d iz'kqYd yxkrs gSaA ,slh izfØ;k,¡ vk;kr dks izfrcfU/r djrh gSa] D;ksafd
blls oLrq,¡ izk;% eg¡xh rFkk ?kjsyw cktkj esa xSj&izfrLi¼kZRed gks tkrh gSaA blls vk;krdksa esa vfuf'prrk mRiUu
gks tkrh gSA
vizSy] 1999 rd vesfjdk esa oqQN jlk;uksa osQ vk;kr dk ewY;kadu chtd ij fy[kh
dher osQ vuqlkj yxkus dh ctk; vessfjdk esa mRikfnr vesfjdh jlk;uksa osQ Fkksd
ewY; vFkok tks vf/d gks] osQ vuqlkj yxkrs FksA
7- ljdkjh olwyh (Government Procurement): ljdkj vius foHkkxksa dh vko';drk dh oLrqvksa dh iw£r
?kjsyw mRiknksa ls djrh gS pkgs os fons'kksa ls de dherksa ij gh D;ksa u feysaA mnkgj.k osQ fy, vesfjdh&[kjhnh
vf/fu;e (Buy-Amercian Act) osQ vUrxZr vessfjdk osQ ljdkjh foHkkxkas vFkok ,tsfUl;ksa dks ?kjsyw fufonk,¡
gh Lohdkj djuh gksrh gSa pkgs os fons'kh fufonkvksa ls 12» rd vf/d ewY; dh gh D;ksa u gksaA j{kk osQ lEcU/
esa ;g 50» vf/d gksus ij Hkh ekU; gksrk gSA blh rjg] tkiku ljdkj fons'kh fufonkvksa ij fopkj ugha djrhA
fons'kh vkiw£rdrkZvksa dh fufonk,¡ Lohdkj djus vFkok vLohdkj djus esa ljdkjsa vius fo'ks"kkf/dkjksa dk iz;ksx
djrh gSaA bldk mís'; ?kjsyw m|ksxksa dks laj{k.k iznku djuk gksrk gSA bl rjg] ljdkjsa okafNr oLrqvksa ,oa lsokvksa
osQ lUnHkZ esa ?kjsyw rFkk fons'kh vkiw£rdrkZvksa osQ chp Hksn djrh gSaA
8- izfrdkjkRed 'kqYd (Countervailing Duty): izfrdkjkRed 'kqYd ,d rjg dk vk;kr 'kqYd vFkok
vk;krd ns'k }kjk lfClMh;qDr oLrq dh vis{kkÑr de dher esa o`f¼ gsrq yxk;k x;k iz'kqYd gSA
ekU;rk,¡ (Assumptions)
(v) oLrqvksa dh iw£r iw.kZ ykspnkj gksrh gSA
(c) fu;kZr oLrq lfClMh ;qDr gksrh gSA
(l) vk;krd ns'kksa }kjk bl oLrq ij yxk;k x;k 'kqYd fu;kZr lfClMh osQ cjkcj gksrk gSA
Lo&ewY;kadu (Self Assessment)
3- fjDr LFkkuksa dh iwfrZ dhft, (Fill in the blanks)μ
(i) vk;kr vH;a'k ls rkRi;Z oLrq dh fuf'pr ek=kk vFkok ------------ ls gSA
(ii) vH;a'k dh fuf'pr HkkSfrd ek=kk dks ------------ vH;a'k dgrs gSaA
(iii) mRiknd vfrjsd ykHk ------------ gksrk gSA
(iv) rduhdh ck/k,¡ dbZ rjg dh gksrh gSa tks vk;kr dks ------------ djrh gSA
(v) ljdkj vius foHkkxksa dks vko';drk dh oLrqvksa dh iwfrZ ------------ ls djrh gSA
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