1.

Record Nr.

UNINA9910812936903321

Autore

Rosenow Sheri

Titolo

A handbook on the WTO customs valuation agreement / / Sheri Rosenow and Brian J. O'Shea [[electronic resource]]

Pubbl/distr/stampa

Cambridge : , : Cambridge University Press, , 2010

ISBN

1-139-12468-4

1-107-21999-X

1-283-29613-6

9786613296139

1-139-12314-9

0-511-73316-X

1-139-11739-4

1-139-12805-1

1-139-11303-8

1-139-11522-7

Descrizione fisica

1 online resource (xv, 270 pages) : digital, PDF file(s)

Disciplina

382/.92

Soggetti

Customs appraisal - Law and legislation

Customs administration - Law and legislation

World Trade Organisation

customs regulations

customs valuation

legislation

GATT

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Title from publisher's bibliographic system (viewed on 05 Oct 2015).

Nota di bibliografia

Includes bibliographical references (p. 252) and index.

Nota di contenuto

Transaction value method -- Alternative valuation methods -- Implementation and operation -- Administration and dispute settlement.

Sommario/riassunto

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.