The Resource Customs valuation : a Bosnian and Herzegovinian perspective
Customs valuation : a Bosnian and Herzegovinian perspective
Resource Information
The item Customs valuation : a Bosnian and Herzegovinian perspective 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 Customs valuation : a Bosnian and Herzegovinian perspective 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 analyses the Customs valuation system in Bosnia and Herzegovina from a broader aspect, with a reference to capacity building activities and Customs - business partnership. At the same time, it provides an overview of the international framework and standards in the area of Customs valuation, including instruments and tools of the World Customs Organization (WCO). Gaps and weaknesses found within the Indirect Taxation Authority (ITA) and its Customs Department are challenges for establishing the proper diagnosis. Realistically achievable and practical solutions for overcoming such problems, sourced both from the WCO materials and the author's experience, are one of the key components of this article. Special attention is paid to searching the reasons of unfavourable court verdicts concerning the acceptance of lawsuits against decisions of the ITA on previously determined Customs value
- Language
- eng
- Label
- Customs valuation : a Bosnian and Herzegovinian perspective
- Title
- Customs valuation : a Bosnian and Herzegovinian perspective
- Language
- eng
- Summary
- This article analyses the Customs valuation system in Bosnia and Herzegovina from a broader aspect, with a reference to capacity building activities and Customs - business partnership. At the same time, it provides an overview of the international framework and standards in the area of Customs valuation, including instruments and tools of the World Customs Organization (WCO). Gaps and weaknesses found within the Indirect Taxation Authority (ITA) and its Customs Department are challenges for establishing the proper diagnosis. Realistically achievable and practical solutions for overcoming such problems, sourced both from the WCO materials and the author's experience, are one of the key components of this article. Special attention is paid to searching the reasons of unfavourable court verdicts concerning the acceptance of lawsuits against decisions of the ITA on previously determined Customs value
- Citation source
- In: Global trade and customs journal. - Alphen aan den Rijn. - Vol. 15 (2020), no. 2 ; p. 69-96
- http://library.link/vocab/creatorName
- Alagic, O
- Geographic coverage
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- customs valuation
- case law
- WCO
- Label
- Customs valuation : a Bosnian and Herzegovinian perspective
- Label
- Customs valuation : a Bosnian and Herzegovinian perspective
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<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/Customs-valuation--a-Bosnian-and-Herzegovinian/0MTwNzN8944/" 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/Customs-valuation--a-Bosnian-and-Herzegovinian/0MTwNzN8944/">Customs valuation : a Bosnian and Herzegovinian perspective</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>
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<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/Customs-valuation--a-Bosnian-and-Herzegovinian/0MTwNzN8944/" 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/Customs-valuation--a-Bosnian-and-Herzegovinian/0MTwNzN8944/">Customs valuation : a Bosnian and Herzegovinian perspective</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>
