Empirical Study of Import Duty-Paid Value and Country of Origin

• Main Authors: Su,Feng-Shiow, 蘇鳳琇
• Other Authors: Dr. SHU-YI LEI
• Format: Others
• Language: zh-TW
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/82233546486027456365

碩士 === 國立臺北大學 === 統計學系 === 100 === According to Article 29. Customs Act of ad valorem customs duty levied on imported goods，the dutiable value of imported goods to the trading price of the calculation basis。 According to the provisions of the Article 31. the Customs Act：If the customs value of the imported goods cannot be determined under the provisions of Article 29，the customs value shall be determined by Customs based upon the transaction value of identical goods sold for export to the Republic of China，exported at or about the same time as the goods being valued 。In applying this Article，a reasonable adjustment shall be made to take into account differences in value attributable to commercial levels，quantity、transport costs，etc。The term "identical goods" referred to in the preceding paragraph means goods which are the same in all respects，including country of production，physical characteristics，quality and reputation，as the goods being valued。But rule of thumb on the Customs value of the approved practice，many do not use the provisions of the Article 31. Customs Act，is the most frequently cited method according to Article 35，that is，the Customs value of imported goods，not in accordance with Article 29， Article 31，Article 32，Article 33 and approved by the preceding article，was based on Customs data, a reasonable method for approval。 How the average unit price of imported goods to prove the estimate in the nuclear import of Customs value of the Article 31. Customs Act reference is indeed difficult，the practice to use more of the Article 35. Customs Act of the approved duty-paid price of imported goods，not imports were the wrong perception，for any arbitrary or false customs subjective act，but fully consistent with the fact that today's so-called flat world status and trends of globalization。Purpose of this study by statistical methods，the Customs value of imported goods will collate the results to prove the same Customs value of imported goods，and no country is the one with the production of peer relations，and further illustrate the fact of the Article 31. Customs Act requirements have been unable to live with；method according to the provisions of whether it might be repealed or modified to be part of the necessary？If we do not follow the changes，there is in reality merely a void exists in the form。So practice to use more of the Article 35. Customs Act，through the science of numbers can also be evidence that customs valuation is fair、just and reasonable。 Keywords: import duty-paid value