Study Of The Customs Valuation System

Customs Value Evaluation policy is a link of tariff policy under the state taxation system,which is regarded as the embodiment of the nation's sovereignty right.At present ,there are two different system regarding Customs Value Evaluation,which include Brussel Convention on Valuation of goods and WTO Agreement on Customs Valuation.Based on different economic and historical conditions,the two systems have many differences regarding the principle of valuation,the basis of valuation and also the basic elements of price. To make it clear,the first part of this article tries to figure out the reasons why they are different in so many aspects .After the comparison,the conclusion is that the principle laid out in WTO Agreement on Customs Valuation is more practical and flexible than that in Brussel Convention on Valuation of goods.In the second part of the article,comparison is made between the current Customs Value Evaluation policy of China and WTO Agreement on Customs Valuation.Since its entry into WTO,China has made much effort in revising its relevant regulations to suit the speedly changing economic situation.But in some sense,it still lags behind.After the comparison ,we have the conclusion that our law and regulation still needs to be revised accordingly.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 and management.In the third part of this article,I give some suggestions regarding the perfection of our current Customs Value Evaluation system.Firstly,our law makers should reduce the conflict between different law and regulation;Secondly,the importers should always have the chance to defend their rights and interests and legal means should be their lastresort .As for the commercial fraud where Customs Administration have reasons to doubt the truth or accury of the declared value,the article also give its suggestions.First ly,good faith should be advocated in our society and anyone who have a bad record in terms of good faith should be punished . Secondlyjnternational co-operation between different Customs may not the best way to tackle this issue,but is comparatively a solution to it,and for this aspect,the article also give out its suggestions.