A Handbook on the WTO Customs Valuation Agreement PDF Download
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Author: Sheri Rosenow
Publisher: Cambridge University Press
ISBN: 1139495364
Category : Law
Languages : en
Pages : 287
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Book 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.
Author: Sheri Rosenow
Publisher: Cambridge University Press
ISBN: 1139495364
Category : Law
Languages : en
Pages : 287
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Book 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.
Author: S. Sherman
Publisher: Springer
ISBN:
Category : Business & Economics
Languages : en
Pages : 408
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Book Description
Customs Valuation
Author: Canada. Tariff Board
Publisher: The Board
ISBN:
Category : Customs appraisal Canada
Languages : en
Pages : 198
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Book Description
Author: World Customs Organization
Publisher: World Customs Organization
ISBN: 2874920185
Category : Business & Economics
Languages : en
Pages : 50
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Book Description
Author: Henk Pagter
Publisher: Springer
ISBN: 9401745102
Category : Business & Economics
Languages : en
Pages : 91
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Book Description
This book was written in response to the coming into force on the first of January 1981 of the Customs Valuation Code of the GATT, an agreement which has been applied unilaterally by the EEC and the US since the first of July 1980. As a result of the new agreement a uniform system for the valuation of goods for customs purposes will be used for the first time in history of international trade by the most important trading nations. This can be seen as an important step in the removal of trade barriers, as the use of a uniform system enables any one occupied with international trade to foresee with reasonable accuracy the treatment he will receive in other countries. This book provides a survey of the new system, together with the application and interpretation which to our opinion may be expected on the basis of the international discussions. Some attention is paid, moreover, to the remaining systems of valuation of goods which the exporter may encounter. In writing this book we have not only had the aim of providing a source of information for exporters, but we believe it will be of use to anyone who is, or has to be, interested in the customs valuation. March 1981, the authors. V Richard van Raan, after studying civil law at the university of Leiden, specialised himself in fiscal law. Henk de Pagter studied fiscal law in Rotterdam.
Author: Mark K. Neville
Publisher: Kluwer Law International B.V.
ISBN: 9403531460
Category : Law
Languages : en
Pages : 360
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Book Description
Global Trade Law Series, Volume 58 Customs valuation is a key element in the corpus of international trade law. Despite the facts that the /WTO Valuation Agreement 1994 remains unchanged in all material respects and that it has been adopted by virtually every trading nation on the planet, there are fissures in the system preventing consensus on many contentious questions. This extremely knowledgeable analysis by a world-renowned specialist lawyer in the field—by concentrating on diverging views on the nature of the central feature of the Agreement, the definition of the price actually paid or payable (PAPP)—provides the most extensive study available of the origins and architecture of the Valuation Agreement and its intersection with transfer pricing norms. Among much else, the author fully explains differing views on such questions as the following: criteria governing royalties and license fees; acceptability of the First Sale for Export doctrine; role of transport charges in valuing dutiable assists; status of interest payments on deferred payments; valuation of carrier media bearing software for data processing equipment; inclusion or exclusion of transport charges in the PAPP; status of the WTO’s moratorium on electronic transmissions; status of payments of money for tools and other materials used in producing the imported goods; and status of international instruments of traffic. The author expertly assesses interpretations of the Valuation Agreement as presented in the instruments of the World Customs Organization and in the administrative and judicial fora of the United States, Canada, and the European Union. This matchless book takes a giant step toward “real-world” consensus on the daunting questions of custom valuation. Customs and international tax professionals, as well as academic scholars, will come away from its in-depth coverage with an enhanced ability to discern the logic inherent in the Valuation Agreement, a greater awareness of current trends and their origins in authoritative customs valuation bodies, and improved confidence when approaching customs valuation questions.
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
Author: Rüdiger Wolfrum
Publisher: BRILL
ISBN: 9004180648
Category : Business & Economics
Languages : en
Pages : 1266
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Book Description
The GATT is the historical origin of the World Trade Organization and to this day remains one of its core agreements. In force for over 60 years its rules have provided a framework for trade in goods which has seen such trade grow to unprecedented size. The Agreement has been referred to in roughly 200 disputes initiated under GATT 1947 and many of the currently roughly 400 WTO disputes. Its provisions have inspired similar rules in many other agreements. A thorough knowledge of the GATT is indispensable for practitioners and scholars alike. Article-by-article this volume explains the GATT 1994, its Introductory Note and Annexes, the Understandings on Arts II:1 lit. b, XVII, XXIV and XXVIII GATT, the Understandings on Balance-of-Payments Provisions and Waivers of Obligations, the Enabling Clause and the Waiver on Preferential Tariff Treatment for Least-Developed Countries. It also covers the Agreements on Customs Valuation, Preshipment Inspection and Rules of Origin. The format allows the reader quick and easy access and reference both with respect to provisions which would otherwise require the parsing of innumerable documents and with respect to provisions hitherto neglected. Written by distinguished practitioners and scholars, the volume is an indispensable reference work for everyone working on or interested in international trade; trade practitioners, diplomats, scholars and activists alike.
Author: Canada. Tariff Board
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
Author: Canada. Tariff Board
Publisher: The Board
ISBN:
Category : Customs administration
Languages : en
Pages : 260
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Book Description
