The Resource A series of sales : determining the customs value under the Union Customs Code

A series of sales : determining the customs value under the Union Customs Code

Label
A series of sales : determining the customs value under the Union Customs Code
Title
A series of sales : determining the customs value under the Union Customs Code
Creator
Subject
Language
eng
Summary
This article examines the term 'sale for export', and more specifically the sale to be used for determining the customs value in a series of sales under the Union Customs Code (UCC). Section 2 discusses how the World Trade Organization (WTO) and the World Customs Organization (WCO) define the expression 'sold for export' and the sale on which they believe the customs value should be determined. Application of the first sale rule in a series of sales is discussed in section 3, along with some general comments on how this rule (or a similar system) has been abandoned by Canada, Australia and Japan and been subject to heavy discussion in the US. Section 4 discusses the use of the first sale rule under the UCC's predecessor by analysing relevant court cases and the then applicable legal provisions, followed by an indepth analysis of how customs values should be determined under the UCC
Citation source
In: Global trade and customs journal. - Alphen aan den Rijn. - Vol. 13 (2018), no. 2 ; p. 36-48
http://library.link/vocab/creatorName
Schippers, M.L
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • customs value
  • export
  • Union Customs Code
  • case law
Label
A series of sales : determining the customs value under the Union Customs Code
Instantiates
Publication
Label
A series of sales : determining the customs value under the Union Customs Code
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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