A series of sales : determining the customs value under the Union Customs Code
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The work A series of sales : determining the customs value under the Union Customs Code represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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A series of sales : determining the customs value under the Union Customs Code
Resource Information
The work A series of sales : determining the customs value under the Union Customs Code represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- 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
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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