Customs Valuation Model

Customs valuation is an important part of the International trade and customs collection and management. With the formation of economic globalization and the accession to WTO of china, new changes of customs valuation pattern are taking place. Current valuation pattern is not adapted to the development of the trading actuality. The complexity of the trading process and diversity in the way of transactions take great impact and new challenges to our old pattern. Although Customs has conducted a number of valuation management reforms, but customs valuation and business management has not changed the situation of confrontation between customs and corporation. Customs valuation pattern used to be called "toll-gate" management has not fundamentally changed and resolves the contradictions of tight regulation and customs clearance efficiency, and also says noting to break the bottleneck that restricts the efficiency of customs clearance.To this end, the second-step strategic plan of the modern customs system which was constituted in 2004 brings forward clearly that the first task is to formulate a scientific and reasonable valuation procedure and the formation of a reasonable division of labor and responsibilities to form a clear, close-knit and standardized working process. And the second task is to establish the risk management which is the the axis of resource optimization processes. Therefore, in the new situation, the timely and effective adjustment of the current management model, and continuously improve the valuation solutions have become an important issue to facilitate trading process, and also the key work to enhance the capacity of customs revenue collection and management.This paper intends to investigate customs valuation pattern which is based on the game theory and business process reengineering try to be a useful attempt of the innovation of customs valuation pattern. Initially, an overview of the basic customs valuation management theories, including the concept of duty, the role of valuation, valuation management, content management and valuation of old and new processes and characteristics. Secondly, using the game theory to analyze the customs valuation models and through foreign customs valuation management comparative analysis to identify China's customs valuation management problems. Thirdly, introducing and analyzing the business process reengineering theory to the reform of customs valuation. Lastly, the classification of Qingdao Customs valuation management which is the case study around the key processes is used to re-design the existing business processes, information systems and functions to optimize the division of labor, and also make and evaluate improved valuation management molds with related measures. Customs officers at the scene through make tests to check results in practice.