Comparative Studies Of Customs Valuation System In China And The United States

Customs valuation refers to customs in accordance with legal procedures applicable law to determine the customs value of imported goods dutiable value activities.WTO "Customs Valuation Agreement" is an international multilateral agreements are the main principles of all members of the WTO Customs Valuation during follow.The aim of WTO "Customs Valuation Agreement" is to establish a unifonn set of customs valuation system to avoid countries because of different valuation systems and unnecessary differences.The system requires Member States to place in the customs valuation is equal to the fair treatment of Member States,but also neutral,in order not to become a non-tariff barrier customs valuation.the system for the Member States to develop national customs valuation system provides a reference standard.China is to join WTO in December 11,2001.From accession,the Chinese government began to fulfill its international commitments,the purpose of practicing the WTO "Customs Valuation Agreement" on the national customs valuation law was amended.Before the WTO,China customs valuation mainly uses the concept of market prices,after joining the WTO,it began to use the concept of transaction prices.In order to find practical conforms to China customs valuation system,China customs valuation practice in trial and error,and achieved certain results.But China’s system of customs valuation gap relative to developed countries still exist,and even some of the provisions of the China customs valuation and WTO "Customs Valuation Agreement" remain inconsistent,China customs valuation system needs to be improved.With the rapid development of international trade,the rise of customs supervision model FTA also shift,only to grasp the laws of China customs valuation development,learn from the advanced experience of foreign countries in order to occupy the initiative in customs valuation.Based on this,the China customs valuation System and the United States customs valuation system were compared.In this paper,the use of normative analysis,comparative analysis,historical analysis were studied.First,the process of unification of the international system of customs valuation studies,international customs valuation system to identify the cause of continuous improvement,grasp the law of its development;Secondly,the paper studied the history of China customs valuation system,the customs valuation system for China’s accession to WTO were compared before and after analysis to identify the effectiveness of the implementation of the new customs valuation system;Again,the system introduced before and after the implementation of the customs valuation system of "the 1979 Trade Agreement" of the United States,and focus on the content of the provisions of China and the United States customs valuation system were analyzed to identify the gap between China and the United States customs valuation system;Finally,the valuation legislative gaps in the existing customs for China,proposed to further improve China customs valuation legislation proposals.