Related Parties and Customs Valuation: Guidance Derived from the Panel Report
Thailand-Cigarettes - Global Trade and Customs Journal View Related Parties and Customs Valuation: Guidance Derived from the Panel Report
Thailand-Cigarettes by - Global Trade and Customs Journal Related Parties and Customs Valuation: Guidance Derived from the Panel Report
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This article examines the customs valuation control process in the light of recent developments in WTO case law. It focuses on a situation where Customs doubts the validity of a declared transaction value between related parties.
Global Trade and Customs Journal