Trade facilitation and customs valuation
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Introduction
Governments have collected customs duties since the beginnings of international trade. It is recorded that Athens applied 20 percent import duties on corn and other goods while the Romans from well before the time of Julius Caesar depended upon customs revenues to support the expansion and maintenance of their empire. And where a tax must be collected there will be disputes over rates and methods – the Roman customs collector was accused of “unfair conduct and vexatious proceedings” against the Roman merchants who in all fairness were said to have been commonly engaged in smuggling to avoid customs duties.
A Handbook on the WTO Customs Valuation Agreement
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 analyze 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.
A Handbook on the WTO Customs Valuation Agreement
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.
Foreword
This book on customs valuation is a welcome addition to the WTO Secretariat/Cambridge University Press’s Handbook series. The Customs Valuation Agreement is the common system for determining the value of imports for duty assessment purposes and is therefore important to the everyday work of importers customs officials and others involved in international trade. However because the Agreement is technical in nature and trade transactions can be complex guidance and explanation of the terms of the Agreement will be useful to support its proper implementation.