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The valuation of goods for customs purposes

  • Authors
  • Henk De Pagter
  • Richard Van Raan

Table of contents

  1. Front Matter
    Pages I-X
  2. Henk De Pagter, Richard Van Raan
    Pages 1-3
  3. Henk De Pagter, Richard Van Raan
    Pages 4-6
  4. Henk De Pagter, Richard Van Raan
    Pages 7-8
  5. Henk De Pagter, Richard Van Raan
    Pages 9-10
  6. Henk De Pagter, Richard Van Raan
    Pages 11-13
  7. Henk De Pagter, Richard Van Raan
    Pages 14-16
  8. Henk De Pagter, Richard Van Raan
    Pages 17-18
  9. Henk De Pagter, Richard Van Raan
    Pages 19-34
  10. Henk De Pagter, Richard Van Raan
    Pages 35-36
  11. Henk De Pagter, Richard Van Raan
    Pages 37-37
  12. Henk De Pagter, Richard Van Raan
    Pages 38-41
  13. Henk De Pagter, Richard Van Raan
    Pages 42-44
  14. Henk De Pagter, Richard Van Raan
    Pages 45-46
  15. Henk De Pagter, Richard Van Raan
    Pages 47-48
  16. Henk De Pagter, Richard Van Raan
    Pages 49-51
  17. Back Matter
    Pages 54-81

About this book

Introduction

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.

Keywords

Customs developing countries development information international trade science and technology trade trading university valuation

Bibliographic information

  • DOI https://doi.org/10.1007/978-94-017-4510-9
  • Copyright Information Springer Science+Business Media B.V. 1981
  • Publisher Name Springer, Dordrecht
  • eBook Packages Springer Book Archive
  • Print ISBN 978-94-017-4512-3
  • Online ISBN 978-94-017-4510-9
  • Buy this book on publisher's site
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