book

A Handbook on the WTO Customs Valuation Agreement

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Government have collected customs duties since beginnings of international trade. It recorded that Athens applied 20 percent import duties on corn and other goods, while the Romans, from before the time of Julius Caesar depended upon customs revenues to support the expansion and maintenance of their empire.And, where a tax must collected, there will be disputes over rates and methods - the Roman customs collector was accused of ""unfair conduct and vexatious proceedings"" against the Roman merchants who, in all fairness,were said to have been commonly engaged in smuggling to avoid customs duties. Customs valuation - the subject of this book - becomes an issue where import duties are calculated on an ""ad valorem"" basis. An ""ad valorem"" duty rate is one taht is expressed as a percentage of the value of the imported goods. Duties ma also be assessed on ""specific"" basis, where a fixed amount is charged on the quantity of goods imported - such as 0.2 cents per liter of imported alcohol. Or, a duty rate on a particular import might be a combination of ad valorem and specific rates (a ""compound rate""). Nevertheless, ad valorem rates are the most prominent in international trade, as they are used by WTO Members against all but a small percentage of goods in their tariff schedules. FOr a particular import, the amount of an ad valorem duty is determined by multiplying the rate (for example, 17 percent on imports of chocolate milk, in figure 1) by the customs value of the imported goods, as both the basis-the customs value - and the rate together determine the amount of duty the importer must pay

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

382.92 She h

Penerbit

New York, USA : Cambridge University Press., 2010

Deskripsi Fisik

xv, 270 hal. 23.4 x 15.5 cm

Bahasa

English

ISBN/ISSN

978-1-1-107-00084-1

Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Custom Apprasial-Law, WTO, GATT

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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