有关上海海关学院.pdfVIP

The views expressed in this paper are the views of the author and do not necessarily reflect the views or policies of the Asian Development Bank (ADB) or its Board of Directors, or the governments they represent. ADB does not guarantee the accuracy of the data included in this paper and accepts no responsibility for any consequences of their use. Terminology used may not necessarily be consistent with ADB official terms. 海关估价海关估价讲座提纲讲座提纲 海海关估价关估价讲座提纲讲座提纲 Customs Valuation: Lecture Outline 上海海关学院 林 弘 副教授 LIN Hong, Associate Professor Shanghai Customs College 一、一、 序言序言 一一、、 序言序言 I. Foreword ·海关估价是当代海关关税制度中的重要组成部分。Customs valuation as an important part of tariff system ·海关估价是国际贸易谈判的对象。Customs valuation as object of international trade negotiations ·“WTO 估价协议”是世界公认的统一的海关估价制度。 WTO Customs Valuation Agreement 二、海关估价的国际性统一规定二、海关估价的国际性统一规定 二、海关估价的国际性统一规定二、海关估价的国际性统一规定 II. International Rules for Customs Valuation （一）第一个国际海关估价规定（GATT 第七条） 1. Article VII of GATT, first international rule on Customs valuation （二）布鲁塞尔海关估价公约 2. Convention on the Valuation of Goods for Customs Purposes (Brussels Convention) 1 （三）《关于实施1994 年关贸总协定第七条的协议》 3. Agreement on Implementation of Article VII of GATT 1994 “估价协议”的性质： About the “Customs Valuation Agreement”: “WTO 估价协议”是一份以促进贸易发展为指导思想的协议，它强调海关 估价应符合贸易惯例，从而使得完税价格变得可预见，避免海关估价的“武断” 和“虚构”。这些思想和原则通过估价协议的价格定义和估价方法等得到体现。