基本介紹
其他說明,
其他說明
(1) The definition
The Customs valuation is a procedure that the Customs of a country determines Customs dutiable values of imported or exported goods, in accordance with the unified valuation rules stipulated according to the laws and regulations of the country. It is a legal system based on commercial pricing.
(2) The origin
The Customs valuation is the legal rules made by the Customs of a country for tariff collection. However, due to its direct influence on international trade, most countries once took it as a non-tariff barrier to restrict import by setting floor prices or adopting unreasonable valuation methods. Thus, with great efforts made by many countries and international business circles, a unified Customs valuation system has taken shape to promote the healthy development of international trade. At present, the Chinese Customs conducts the Customs valuation on the basis of transaction values, which links the legal system of Customs valuation with the prevailing international rules.
