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What is the
most relevant and common method to determine customs value of imported goods?
- To base the calculation of taxes and statistics on export and import goods.
- To determine the selling price of the goods at the export border, excluding I (insurance), F
(international freight).
- Determining the actual prices to be paid at the first entry border-gate, in accordance with law
and treaties to which Vietnam is a contracting party.
The most relevant and common method to determine customs value of imported goods is
transaction value. The basis for customs valuation of goods imported for customs purposes to the
greatest extent shall be the transaction value. Thus, this measure is very important and fundamental
to the GATT 1994.
11) One week before the second substantive meeting with the panel, Newland submits to
the panel a 100-page document on the Uruguay Round negotiations, which it claims
supports its position. The panel would like to get the advice of a number of eminent
international trade law scholars and of former Uruguay Round negotiators on this issue.
What can the panel do?
According to article 13, DSU, Each panel shall have the right to seek information and
technical advice from any individual or body which it deems appropriate. However, before a
panel seeks such information or advice from any individual or body within the jurisdiction of a
Member it shall inform the authorities of that Member.