Abstract
In the following we wish to give an impression of the great diversity of systems for customs valuation. We wil not, however, enter into details, as the purpose of this book is discussing the GATT-Code, which is already (or will probably be in the near future) in use in the most important trading countries. Apart from this we will pay some attention to the so-called ‘Brussels definition of value’ because it will ‘govern the market’ together with the Code during the coming years. The most important differences between these systems will be pointed out.
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© 1981 Springer Science+Business Media New York
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De Pagter, H., Van Raan, R. (1981). Other methods for customs valuation. In: The valuation of goods for customs purposes. Springer, Dordrecht. https://doi.org/10.1007/978-94-017-4510-9_14
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DOI: https://doi.org/10.1007/978-94-017-4510-9_14
Publisher Name: Springer, Dordrecht
Print ISBN: 978-94-017-4512-3
Online ISBN: 978-94-017-4510-9
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