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A Handbook on the WTO Customs Valuation Agreement

Author

Listed:
  • Rosenow,Sheri
  • O'Shea,Brian J.

Abstract

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.

Suggested Citation

  • Rosenow,Sheri & O'Shea,Brian J., 2010. "A Handbook on the WTO Customs Valuation Agreement," Cambridge Books, Cambridge University Press, number 9781107000841.
    • Handle: RePEc:cup:cbooks:9781107000841
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    Cited by:

    1. Shintaro Hamanaka & Romana Domingo, 2012. "Measuring Long-Term Commodity-Level Trade Costs: The Case Of Asia," Journal of International Commerce, Economics and Policy (JICEP), World Scientific Publishing Co. Pte. Ltd., vol. 3(02), pages 1-26.
    2. Alexey A. Artemiev, 2021. "The Flow of Dividends to the Seller: Customs Valuation Methodology," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 104-115, June.

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