The WTO rules for customs valuation: certain aspects of application

The present article provides the analyses of the main provision of the Agreement on Implementation of Article VII of GATT 1994, as well as the decisions of the WTO bodies that include its official interpretation, with the aim to define basic aspects of implementation of customs valuation rules at th...

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Bibliographic Details
Main Author: Borys Kormych
Format: Article
Language:English
Published: National University Odessa Law Academy 2018-06-01
Series:Lex Portus
Subjects:
Online Access:https://lexportus.net.ua/vipusk-3-2018/kormych_b_a_pravyla_sot_shchodo_mytnoi_vartosti_deiaki_aspekty_zastosuvannia.pdf