International Trade & Customs + etc.

관세평가 / 과세가격 본문

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관세평가 / 과세가격

오뚝이충 2023. 11. 25. 16:56

- 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.