| 일 | 월 | 화 | 수 | 목 | 금 | 토 |
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| 8 | 9 | 10 | 11 | 12 | 13 | 14 |
| 15 | 16 | 17 | 18 | 19 | 20 | 21 |
| 22 | 23 | 24 | 25 | 26 | 27 | 28 |
- negligible
- nail down
- how do you like
- put together
- put forward
- Robert Greene
- 품목별 원산지 기준
- account for
- 제9702호
- The 48 Laws of Power
- get the hang of it
- 수입요건
- 팝송 영어 공부
- Anxiety is the Dizziness of Freedom
- 최정숙 저
- 수입신고 영어
- FTA 원산지 결정기준
- 미국식 영작문 수업
- procrastinate
- 통관 영어
- put behind
- expressions for advice
- comprehensive
- course of action
- willing
- apparently
- 영어 팝송 공부
- wing it
- put a lot of work into
- narrow down
- Today
- Total
International Trade & Customs + etc.
관세평가 / 과세가격 본문
- Customs valuation is a customs procedure applied to determine the customs value of imported goods. If the rate of duty is ad valorem, the customs value is essential to determine the duty to be paid on an imported good. (WTO)
- Article VII of the General Agreement on Tariffs and Trade laid down the general principles for an international system of valuation. It stipulated that the value for customs purposes of imported merchandise should be based on the actual value of the imported merchandise on which duty is assessed. (WTO)
- "Customs value," in the context of importation, refers to the total value of the goods being imported. This value is used as the basis for calculating customs duties and taxes.
- The rates of duty may be assessed as ad valorem - a percentage of the merchandise's value.
- For the most part, customs value is the transaction value. Customs duties are calculated ad valorem on the transaction value.
- The value consists of the goods' price along with packaging, shipping and insurance costs.
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