Customs valuation procedure
Quelle: https://ec.europa.eu/taxation_customs/business/calculation-customs-duties/customs-value
The customs valuation procedure is the process of determining the customs value of imported goods as stipulated in customs regulations. It uses standardized valuation methods, notably those defined in the WTO Agreement on Customs Valuation (Article VII of GATT 1994). The resulting customs value serves as the basis for calculating import duties.
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