Appraisal Method and Interpretation

Author: None
Publisher:
Publish Date: 2006-12-01
Features: This book is the interpretation of the newly promulgated and implemented "Measures of the People's Republic of China on the Determination of Customs Valuation of Import and Export Goods" on May 1, 2006. It elaborates on the legal sources, legislative objectives, and implementation procedures of customs valuation. By referencing and citing comments, advisory opinions, and other publications from the World Customs Organization's Valuation Technical Committee, it interprets the legal provisions from their original sources, facilitating readers' better understanding and mastery of the content. Given the professional and technical nature of customs valuation work, the book extensively uses examples, introducing valuation practices from customs authorities in other countries and combining them with China's customs valuation practices to provide in-depth and detailed explanations of the provisions. It helps customs authorities and all relevant parties better understand the legislative background and content of the "Measures of the Determination of Customs Valuation of Import and Export Goods."