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
Resource Information
The item A series of sales : determining the customs value under the Union Customs Code represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item A series of sales : determining the customs value under the Union Customs Code represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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 valuation
- export
- Union Customs Code
- case law
- Label
- 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
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/A-series-of-sales--determining-the-customs-value/d_caTdhvOeA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-series-of-sales--determining-the-customs-value/d_caTdhvOeA/">A series of sales : determining the customs value under the Union Customs Code</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item A series of sales : determining the customs value under the Union Customs Code
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/A-series-of-sales--determining-the-customs-value/d_caTdhvOeA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-series-of-sales--determining-the-customs-value/d_caTdhvOeA/">A series of sales : determining the customs value under the Union Customs Code</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
