The Resource Customs valuation : a Bosnian and Herzegovinian perspective

Customs valuation : a Bosnian and Herzegovinian perspective

Label
Customs valuation : a Bosnian and Herzegovinian perspective
Title
Customs valuation : a Bosnian and Herzegovinian perspective
Creator
Subject
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
Instantiates
Publication
Label
Customs valuation : a Bosnian and Herzegovinian perspective
Publication

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