Research On Customs Valuation Issues Under The WTO Framework

The customs valuation as customs duties levied on goods three pillars of classification,rules of origin,customs valuation,although the appearance is the use of a customs tariff of management technology,but reflects on the tariff policy on the issue of a country.Customs valuation is not only a country's internal customs system and legal issues,customs duties as an important means of regulation and control of foreign trade and economic relations,has been the core of the WTO multilateral negotiations.So it has a certain significance to study the customs valuation under the WTO framework.Firstly,the article summarizes the concept,characteristics and the international evolution of the legal system of customs valuation,and then introduces the main contents of the WTO Customs Valuation Agreement and comments on it;Then through the analysis of China's current legal system of customs valuation system,points out that China's current legal system of customs valuation problems;finally puts forward some measures to improve China's customs valuation legal system under the framework of WTO.