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.
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