Study On The Legal System Of Customs Evaluation

With the deepening constantly of economic globalization and more and morevehement competition, customs valuation has become the trade barriers with which theStates to protect the domestic enterprise competitiveness in the international market andthe powerful tool of combating price deception, it becomes the cornerstone of increasingits revenue and protecting the national economy. At present，Chinese customs valuationlegal system has been formed, Chinese customs valuation legal system reflects theprinciples and spirit of the "WTO Customs Valuation Agreement", but the problem cannot be ignored, there are still many imperfections, such as lack of transparency in law,operability is poor, the relief system is not perfect and so on, improving Chinese customsvaluation legal system has become an important task without delay.This study adopts the methods of historical analysis, comparative analysis andempirical analysis to discuss the current customs valuation system which is a veryimportant part of international trade liberalization,"WTO Customs ValuationAgreement" which is the most important and complete legal documents of the customsvaluation focuses on the study of " WTO Customs Valuation Agreement" and the currentsituation of legal system in China on the basis of expatiating on customs valuation theoryand investigating the international customs valuation system of history. In addition to this,it studies and discusses controversial issues and solutions on which may occur aboutChinese customs valuation system in actual operation. The study roughly analyses withfour-part for the legal system of customs valuation in-depth. The first part introduces theconcept, the main principles which comprises neutral principles, esteeming commercereality principles, oneness and determinacy principles and facilitating logistics principlesand the functions of customs valuation which give us some basic understanding of thenecessity of the existence about customs valuation; The second part mainlycomparatively analyses the historical evolution and the main contents of the Brussels’Convention on Customs Valuation of goods "and" WTO Customs Valuation Agreement "which are the most influential Convention on Customs Valuation in the world to explorethe regular pattern of customs valuation system；The third part is the subject of this studywhich analyses legal status and problems of China’s customs valuation system about the lack of transparency, onus probandi is irrational, lack of specific codex, appraisal of priceis comparatively lag and judicial review is not perfect and several other aspects in detailrespectively；The fourth part proposes solutions to the problems of Chinese customsvaluation legal system on the basis of drawing lessons from the advanced experience ofdeveloped countries and combining with the situation of our country.