On The Wto Customs Valuation Agreement And Its Impact On China's Current Customs Valuation System,

Customs Value Evaluation Policy is a link of the tariff policy under the state taxation system,which is regarded as the embodiment of the nation's economic sovereignty right. With the rapid development of international trade,and the accelerated process of economic globalization,especially in view of the evolution of GATT,which was established after the 2nd World War,to WTO,the international customs value evaluation policy,which co-exists with world trade activities,has also experienced an eventful development process:from separation and independence to coordination and unification;from self-centered to regional alignment;from the 'proposals' in principle as stipulated by article 7 of GATT 1947 to individual actions by major economies of the world;from dispute and frictions to coordination and alignment;from the relatively independent 'Code' at Tokyo Round to the one concord of the WTO system. In light of the changes and development of international customs value evaluation policy,the student is able to gain a unique perception of WTO under mentor's guidance. Now that China has joined WTO,all economic policies are facing direct challenges and influences. The current customs value evaluation policy,which is of unique Chinese characteristics,is quickly aligning itself to the international practices. This requires good adjustment to differences and conflicts,mastery and application of rule meanings,commitment and response to the new rules in terms of legislation,implementation,conception,management and technology. I hope that the undergoingpolicy adjustment and establishment will help my career at the same time.