A Study On The Burden Of Proof In The Customs Valuation

This thesis expounds the customs valuation system and the basic theory of the burden of proof by means of historical analysis, comparative analysis and normative analysis. Upon this basis, the thesis analyses the burden of proof in the customs valuation, proposes the specific rule of distribution of the burden of proof, and points out emphatically that we shall not use the customs reference price to doubt and define the duty-paying value any more, or to counter the price fraud with customs valuation in China.This thesis is divided into three chapters besides the introduction and conclusion.The first chapter introduces the concept and effect of customs valuation, analyses the historical development, and points out that the current customs valuation rule based on the"transaction value"is derived from the"normal price"fixed in the Brussel Definition of Value (BDV) and"the actually paid or payable price"defined in the customs valuation rules of GATT. WTO Agreement on Customs Valuation provides the method of customs valuation based on the"transaction value", and sets out clear provisions on the prohibited methods of customs valuation and the rights and obligations of the customs and the importer in customs valuation. Before China's entry into the WTO, the system of valuation is established for the dual purpose of customs valuation and anti price fraud. After the entry, we have the obligation to make corresponding modifications to the relevant laws and regulations according to the WTO Agreement on Customs Valuation and the concessions we've made in this aspect.The second chapter, after a comprehensive introduction of the meaning of burden of proof, presents that the burden of proof consists of the burden of going forward with evidence and the burden of persuasion, of which the later is the essence and core of the burden of proof. An explanation of the burden of proof in the three procedural laws is made and emphasis is put on the administrative procedure. The author thinks the distribution of burden of proof shall vary with the kinds of administrative acts.The third chapter aims to make an analysis of the burden of proof in customs valuation in accordance with provisions in the WTO Agreement on Customs Valuation, its appendix interpretation, the decisions of the ministerial conference, and the relevant theory of burden of proof in administrative procedure. The importer shall bear the burden of persuasion for the acceptably of the declared"transaction value"to be the basis for the determination of duty-paying price, and for the truth or accuracy of the particulars of documents produced in support of his declaration, and the customs shall bear the burden of persuasion if it presumes that the buyer and the seller are related and the relationship influenced the"transaction value". Upon this basis, This paper aims to make clear the principle of distribution of the burden of proof in customs valuation. It proposes that the unreasonable provision in China's customs valuation, which transfers the burden of proving the nonexistence of special relationship between the buyer and the seller as to influence the transaction value to the importer, shall be modified in accordance with the WTO Agreement on Customs Valuation to make the distribution of burden fairer and more reasonable. Suggestions are also made for the legislation that the laws and regulations shall set clear the reasons for customs to exercise the right to doubt and the principle of distribution, so as to correct the current practice of using the reference price as the basis of exercising the right to doubt and using the customs valuation to counter the price fraud. In this way, the customs valuation system will be made more scientific and reasonable, and the attack on price fraud will be more focused and deterring.