基本説明
Appendix includes key legal texts and interpretative materials.
Full Description
This guide to the WTO Customs Valuation Agreement is based on the authors' experiences of teaching its finer points to customs officials and policy-makers around the world. Covering the methods of valuation and the provisions on enforcement, implementation and dispute settlement, the authors give practical examples, explain interpretative decisions of national and international customs bodies, and analyse the history of its negotiation. Written as a learning tool, it helps both new and experienced policy-makers, customs officials, importers and exporters to gain a deeper understanding of the Agreement's function and aims.
Contents
1. Introduction; 2. Transaction value method; 3. Alternative valuation methods; 4. Implementation and operation; 5. Administration and dispute settlement; 6. Conclusion; Appendices: WTO Valuation Agreement text; WTO Uruguay Round ministerial decisions; WTO/GATT Valuation Committee decisions; World Customs Organization Valuation database guidelines; World Customs Organization: measures to combat valuation fraud; WTO handbook on valuation notification requirements; WTO Dispute Settlement case summaries - customs valuation; WTO website and official documents.
