Agreement on Customs Valuation

Quelle: https://www.wto.org/english/tratop_e/va_e/va_1_e.htm

The Agreement on Customs Valuation sets legally binding rules for valuing goods for customs purposes to determine duties and taxes. It is based on the transaction value of the goods, defines valuation methods and the order of priority for determining value, and includes measures to prevent disputes or abuse in customs valuation.

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