Study Of Customs Valuation Procedure Of China

The dissertation, utilizing study methods of comparative analysis, historic analysis, case analysis, provides the detailed historic course of international customs valuation rules. On the basis of the comparing of the rules, it lists the defects of the existing customs valuation procedure in China. The author puts forwards some constructive opinions on the perfecting of customs valuation legislation. At the same time, in view of the present situation of price fraud in international trade, the author give some advice in establishing the procedure of countering price fraud from the fact.The dissertation is divided into four chapters besides introduction and conclusion.Chapter I : The particularity of customs valuation and the importance of duty collecting. This chapter firstly makes an introduction on customs valuation, then analyses the positive and negative effects of customs duty. Finally, the author arises his view on the essence of some countries carrying out their customs valuation systems.Chapter II :It's good for customs valuation procedure in China to study the international customs valuation rules, especially The Agreement of Customs Valuation of WTO. This chapter tells the historic course of customs valuation rules by the way of historic analysis and provides a detailed jurisprudential interpretation of the rules' content.Chapter III: There are still something unreasonable in the specific regulation and procedure, though the existent customs valuation procedure of China is basically in keeping with The Agreement of Customs Valuation of WTO. So in this chapter, firstly, the author gives an introduction of the jurisprudential origin of customs valuation procedure in China. Secondly, the five problems such as the standing of the referential prices in law are deeply researched. Finally, the author produces his solution to the existing customs valuation procedure in China.Chapter IV: The most important problem is how to keep the first defense of countering price fraud at the gate of our country. Combining with the existing legislation, the author puts forwards his specific advice in establishing the counter price fraud procedure from the fact.