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| Author: | Shin, Y. |
| Title: | Implementation of the WTO customs valuation agreement in developing countries - issues and recommendations |
| Journal: | Journal of World Trade
1999 : FEB, VOL. 33:1, p. 125-144 |
| Index terms: | TRADE ORGANIZATION DEVELOPING COUNTRIES |
| Language: | eng |
| Abstract: | The volume of international trade has markedly increased in recent years. The ongoing expansion in trade has complicated the work of customs formalities to be simplified and harmonized as far as possible. The valuation of goods for customs purposes is one of the key areas in which harmonization of customs procedures is desirable. Unfortunately, progress in this area has been slow. A number of developing countries belonging to the World Trade Organization have not yet implemented the WTO Customs Valuation Agreement. |
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