In Nov. 1999, the Sino-America bilateral negotiation on china's entering WTO was successful, which fasten the pace of china being a member country of WTO. And this also makes it necessary and important to study the relevant rules and regulations of this organization.Customs valuation is seemingly a sort of management technology, however, it in nature reflects the customs policy of a country.This thesis covers the basic theory and main methods of customs valuation, and expounds on the background of historical evolution of WTO Customs Valuation Rules. Also it analyzes the necessity of customs valuation, and the legal status of this rule. Connected with the present situation in China, it in the end put forward some proposals on improving the customs valuation system.
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