Customs valuation plays a fundamental role in
the import of goods. It is the methodology that countries use to value
imported goods in order to collect duty. The WTO Customs Valuation
Agreement sets the international rules that must be followed.
The book covers the methods of valuation, as
well as the provisions on enforcement, implementation and dispute
settlement. The book uses practical examples, interpretative decisions
of national and international customs bodies, as well as the negotiating
history of the Agreement, to provide readers with a deeper understanding
of the purposes underlying the legal text.
Written by Sheri Rosenow, WTO, and Brian
Co-published with Cambridge University Press
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