Customs evaluation doesn't merely involve the internal tariff system and legal issue of a country but has become an important part of the multilateral or cooperative agreements in international trade relations.The first chapter outlines the internationalization development of the customs evaluation system. Due to defects in Art.7, GATT1947 and Brussels Evaluation System, it was necessary for every country to negotiate over the issue of customs evaluation anew. In the Uruguay Round concluded in 1994, all WTO members finally reached WTO Agreement on Customs Evaluation. The transaction price of imported goods is ranked the first in all the six methods of customs evaluation and regarded as the most important and fundamental method in the evaluation system of GATT/WTO.The second chapter elaborates the method of transaction price .The method of transaction price is taken into foremost account by customs in the course of tariff evaluation. While determining transaction price, besides the price factor, we also need to consider all the factors leading to price adjustment as well as price deviation.In the third chapter, the author expounds the influence of WTO Agreement on Customs Evaluation. Firstly, the author introduces the legal origin of our country's system of customs evaluation and puts forward the legal problems. Secondly, the author compares Method of Price Examination with Agreement on Customs Evaluation and proposes several personal suggestions on the method of the transaction price .Finally, the author initiates the countermeasures in several aspects with which our country's enterprises can face up to WTO Agreement on Customs Evaluation.The epilogue part, the author points out that with the all-round implementation of WTO Agreement on Customs Evaluation in our country, there has emerged many new problems .WTO Agreement on Customs Evaluation represents quite an advanced and reasonable orientation towards the establishment of the method of transaction price, we should perfect the domestic system of customs evaluation in all aspects. |