Study On Customs Risk Management Of Valuation Of Imported Automobiles

With the participation of China into WTO, Customs valuation model has to be in line with the international practice, esp. for imported goods. Among which, motor vehicle is the key and sensitive commodity most closely connecting with folk's daily life. Thus, valuation of imported vehicle become the target people care about, since it concerns about the balance of import and export, and moreover the balance of forex. It has impact on the employment and auto industry development. In addition, auto industry comprises the important sector of common trade between the developed countries and our country. Thus, in the long run, China imposes the strict regulation on import auto. In view of protection of domestic auto industry, the policy was implemented strictly, in order to promote the revenue and enhance the national economy. However, this result in the lagging customs clearance speed, higher import cost, and raised conflict between our main trade partners and our China, in return, cause severe pressure on our export. The main reason for the lagging clearance is customs valuation on import vehicles. To effectively release the pressure on customs clearance stage, quicken the clearance speed and realize the trade facilitation under the precondition of guarantee of national revenue, customs risk management concept shall be introduced into customs valuation. It is rare for customs risk management and valuation risk management, however, rarer is customs risk management of valuation, esp. for import automobiles. It is just on the start stage for domestic study on this topic. This thesis mainly concentrates on auto trade policy and market guide after participation of China into WTO, provide the new knowledge for customs management and international automobile trade, and have certain creative, advocating while realistic meaning.This article mainly introduces the common practice on international customs valuation and customs risk management, in consideration of challenge the customs valuation management faces, and gives the corresponding solutions and policy advice. The key problems to be solved include as follows: result caused by the present import automobiles policy to customs valuation management; contemporary situation for international customs risk management and valuation management; solutions to be adopted to face the challenge in customs valuation risk management.To meet this goal, the article is divided into five chapters: Chapter 1 introduces the study background and meanings, and general description of international and domestic study; Chapter 2 generally introduces the customs valuation and risk management, outlines the definition of customs valuation risk management, analyzes the quantitative and managerial method for customs risk management, briefly introduces the development; Chapter 3 introduces the present automobile trade policy and present customs valuation risk, and specially analyzes the risks in authorization import and parallel import; Chapter 4 outlines the method to deal with the challenge and defect that the traditional valuation model induced, and offer the new valuation model and usage of valuation management control techniques; Chapter 5 suggests the abandonment of brand sales policy.The thesis mainly uses the import data to implement the case study, introduces the module to carry out the risk analysis and assessment, by way of quantitative and qualitative study, directly demonstrates the risk and challenge in customs valuation of import automobiles.