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Preface

Published online by Cambridge University Press:  05 March 2012

Sheri Rosenow
Affiliation:
World Trade Organization
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Summary

PREFACE

The purpose of this book is to provide a detailed explanation of the history, principles, and legal terms of the WTO Customs Valuation Agreement and its associated legal texts, such as interpretative decisions of the WTO Committee on Customs Valuation. It is intended to instruct and serve as a reference for those who are new to, or have limited familiarity with, the Agreement. Expert users also may find it useful for reference purposes.

We have included test questions in this book to demonstrate the application of the Agreement to specific import scenarios. Our proposed answers to the questions, which can be found at the end of each chapter, are based on WTO and World Customs Organization (WCO) interpretative materials, as well as on rulings of various national customs administrations.

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Publisher: Cambridge University Press
Print publication year: 2010

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