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The valuation of goods for customs purposes (Paperback, Softcover reprint of the original 1st ed. 1981)
Loot Price: R2,830
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The valuation of goods for customs purposes (Paperback, Softcover reprint of the original 1st ed. 1981)
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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."
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