On The Balance Of The Main Rights And Obligations Of Customs Valuation Law Relationship

《Customs Valuation Agreement》, is an important component of the WTO legal framework. After China's entering of WTO, Chinese government promised the full implementation of the Agreement without reservations, requiring that customs in evaluation practice respect trade fact, minimize administrative intervention and maximize the application of the "closing price" (price paid or payable by the importer for the purchase of the goods) , to determine the duty-paid price ,eliminating the application of arbitrary or fictitious prices ,such as the minimum or reference price, as the basis for tariff payment, preventing customs valuation from becoming non-tariff barrier for market access , which exerts profound influence on china' s traditional evaluation concept and system, inevitably changing in the meantime the rights and obligations pattern for customs and importers.According to the compulsory requirements of international agreements and the actual situation at present in China, China' s customs evaluation on the one hand must be consistent with the Agreement, protecting the legal right and interests of the importer; on the other hand , customs has to execute its evaluation right with no violation of the agreement, to prevent importers from tax evasion through price cheat, to ensure national revenue. For the establishment of fair, consistent, neutral valuation of the legal system on a win-win cooperation, it' s of great practical significance to study how to balance the interests of countries and traders, and the rights and obligations between customs and importers.By applying administrative law theory and its balance theory, and value analyzing of related int' l trade conceptions (trade liberalization and trade protection, trading rights and administrative authority), and uniting the Agreement and China' s Customs actual situation, this paper discusses on the problem of the balance of the rights and obligations between customs and importers-subjectives in customs valuation legal relations, coming up with "the balance opinion" facing the imbalance reality—to appropriately limit the powers of the Customs and expand the interests of importers, when obvious inequality occurred, to seek the right and obligation balance allocation.This paper is divided into four sections. The first section provides an overview of the customs valuation legal relations. The second section discusses the balance reflection of the subjectives in customs valuation legal relations in《Customs Valuation Agreement》.The third section analyzes the reason for the balance between rights and obligations. The fourth section addresses on the influence on the balance and allocation pattern of the subjectives in customs valuation legal relations after china' s entering of WTO.