Customs Valuation Regulations Comparative Study Between China And Japan

Customs valuation is the work done by the customs officer who is in charge of determining the customs value of imported goods in accordance with the provisions of the regulations.’Agreement on Customs Valuation’gives a detailed provisions on customs valuation system of the international multilateral agreements, which should be implemented to all members of the WTO.’Agreement on Customs Valuation’aimed to establish a fair, uniform and neutral system of customs valuation at the international level. China formally joined the WTO in 2001 and made a commitment to WTO Members the full application of the ’Agreement on Customs Valuation’. Meanwhile, Chinese customs valuation system has always been a hot issue concerned by international business professionals. But as a customs officer, when communicating with foreign customs officers, the writer sees a gap between customs valuation ability of China and that of developed members of WCO. The writer compared the law of Chinese customs valuation to the Japanese’s. This paper introduces the legal origins and histories for the valuation regulations of China Customs and Japan Customs. This paper also elaborates the valuation regulations of China Customs and Japan Customs, and focuses on analyzing their differences by means of comparative law. On this basis, this paper analyzes the difference between Chinese and Japanese codes of substance and routing process, focusing around the principle of administrative laws and regulations, the country under the rule of law, focusing around the principle of the public interest and legal reserve and law priority, focusing around the principle of the rule of law including principle of determinacy and relativity and equality. This paper makes further efforts to analyze the difference between two countries’law revolving round the principle of international public law and un-discrimination and transparency. The paper indicates that the Chinese customs valuation has lots of work to do to meet the requires by the WTO. Finally, focusing on our existing valuation legislation gaps, combined to carry out China’s customs valuation practice in law enforcement on how to better valuation principles in the broad framework of WTO, this paper aims to further improve China’s customs valuation legislation and practice in the work of theoretical ideas and specific legislation.